Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1032 (February 24, 2024).

61 Pa. Code § 47.3. Frozen food lockers.

§ 47.3. Frozen food lockers.

 The tax is not applicable to the charge made for the privilege of storing meat and similar perishable food products in frozen food lockers.


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