§ 46.2. Construction of exempt public utility facilities.

 Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.

Source

   The provisions of this §  46.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

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