§ 44.3. Farm water heaters.

 The purchase by a farmer of water heaters to be used to provide hot water for use in conjunction with the cleaning of dairy farm utensils and equipment is in the nature of a maintenance function and shall therefore be subject to tax.

Source

   The provisions of this §  44.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

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