§ 44.1. Dairy farm paper towels.
The purchase by a farmer of paper towels especially made for the purpose of washing the udders of dairy cattle is exempt from tax. The purchase of a dispensing cabinet for use in conjunction with the towels is subject to tax.
Source The provisions of this § 44.1 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.
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