CHAPTER 33. COMMERCIAL MOTION PICTURE
SALES TAX EXEMPTION CERTIFICATESec.
33.1. Form required.Authority The provisions of this Chapter 33 issued under section 204(54) of the Tax Reform Code of 1971 (72 P. S. § 7204(54)), unless otherwise noted.
Source The provisions of this Chapter 33 adopted June 16, 2000, effective June 17, 2000, and apply retroactively to May 7, 1997, 30 Pa.B. 3035, unless otherwise noted.
§ 33.1. Form required.
Producers of motion pictures, who are qualified to take advantage of the Pennsylvania Sales and Use Tax exemption provided by section 204(54) of the Tax Reform Code of 1971 (72 P. S. § 7204(54)), shall use a Pennsylvania Exemption Certificate (FORM REV-1220).
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