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 § 51.1. Purchases of replacement parts by automobile dealer.

§ 51.1. Purchases of replacement parts by automobile dealer.

 The purchase by an automobile dealer of replacement parts which he is to install in automobiles which are being reconditioned by him prior to resale is exempt from tax as a purchase for resale.

Source

   The provisions of this §  51.1 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.


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