Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 57.5. Sale of equipment to restaurants.

§ 57.5. Sale of equipment to restaurants.

 The sale of equipment, implements, other than wrapping supplies, and similar tangible personal property to a restaurant for use in the preparation or service of food shall be subject to tax under the TRC. Reference should be made to §  32.6 (relating to wrapping supplies, equipment and services).



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