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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 3204 (May 28, 2022).

61 Pa. Code § 71.7. Exemptions from tax.

§ 71.7. Exemptions from tax.

 A cigarette stamping agent may sell cigarettes to purchasers who qualify for tax exempt status as enumerated in section 1209 of the act (72 P. S. §  8209) if the Department approves the purchaser’s request for an exemption certificate. The Department will evaluate the request for an exemption certificate within 90 days of receipt. To obtain an exemption certificate, a purchaser shall file an application that shall state the purchaser’s basis for exemption. Upon receipt and approval of the application by the Department, the Department will issue an exemption certificate to the purchaser. An exemption certificate shall be valid until surrendered by the purchaser or revoked by the Department for violating a provision listed in the act or the code.


   The provisions of this §  71.7 issued under section 6 of the Fiscal Code (72 P. S. §  6); section 1291 of the Tax Reform Code of 1971 (72 P. S. §  8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § §  209-A, 214-A, 215-A and 227-A).


   The provisions of this §  71.7 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979.

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