Pennsylvania Code
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COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 46.3. Construction contractor installing stained glass windows.

§ 46.3. Construction contractor installing stained glass windows.

 Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of § §  31.11—31.16 (relating to construction contractors). Persons subject to § §  31.11—31.16 are required to pay tax upon the raw materials purchased and used by them in the fabrication of stained glass windows which they install.

Source

   The provisions of this §  46.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.


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