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 § 47.6. Miniature golf course.

§ 47.6. Miniature golf course.

 The tax is not applicable to the charge made for the use of a miniature golf course, even though the proprietor of the golf course permits the customer to use a golf ball and club in conjunction with the use of the course.



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