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61 Pa. Code § 60.15. Sales tax refund procedures regarding contracts with exempt entities.

§ 60.15. Sales tax refund procedures regarding contracts with exempt entities.

 (a)  The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise:

   Contract—A written or verbal agreement which involves the transfer of property or service as a construction or sales activity or as a rental or lease. The term includes a subcontract.

   Exempt entity—A charitable organization; volunteer firemen’s organization; nonprofit educational institution; religious organization; the Federal government or its instrumentalities; or the Commonwealth, its instrumentalities or political subdivisions, including public school districts.

 (b)  Under section 252 of the TRC (72 P. S. §  7252), a refund granted pursuant to a petition for refund filed with the Board of Appeals on or after October 1, 1991, in conjunction with a contract with an exempt entity will be granted to the exempt entity.

 (c)  A contractor, at the time of making a claim for refund with the Board of Appeals for tax paid in conjunction with a contract with an exempt entity, shall file a separate petition for refund for each exempt entity. Failure to provide the following information may result in the dismissal of the petition:

   (1)  The name of exempt entity.

   (2)  The address of exempt entity.

   (3)  A copy of the contract with exempt entity or in the alternative satisfactory evidence that the contract was performed for an exempt entity.

   (4)  Sales and Use Tax Appeal Schedule (REV-39) which describes the type of property for which the refund is requested and the corresponding dollar amount of the refund claimed on the property.

 (d)  The Board of Appeals may request additional information it deems necessary. Failure to provide the information may result in the denial of the petition.

 (e)  Upon the filing of a petition referred to in subsection (c), the Board of Appeals will notify the entity in subsection (c)(1) that a refund petition is pending at the Board of Appeals.

 (f)  An exempt entity may receive an assignment of rights from the contractor and file a petition for refund.

 (g)  If a refund is determined to be due and the contractor has a valid assignment of rights from the exempt entity, the refund will be paid to the contractor.


   The provisions of this §  60.15 adopted December 3, 1993, effective December 4, 1993, 23 Pa.B. 5716.

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