§ 42.2. Exemptions.
(a) The purchase, rental or use of equipment, materials and supplies, or services thereon, by a licensed commercial or educational station is exempt from tax, if the property is predominantly used directly by that station in the broadcasting of radio or television programs.
(b) An exemption is not available for maintenance facilities or for materials or supplies to be used or consumed in construction, reconstruction, remodeling, repair or maintenance of real estate other than machinery, equipment or parts therefor that may be affixed to the real estate.
(c) The purchase of a vehicle required to be registered under 75 Pa.C.S. § § 101—9821 (relating to the Vehicle Code) as well as supplies and repair parts for the vehicle are subject to tax.
Source The provisions of this § 42.2 adopted May 24, 1974, effective May 25, 1974, 4 Pa.B. 1032; amended April 24, 1987, effective April 25, 1987, 17 Pa.B. 1665. Immediately preceding text appears at serial page (40355).
Cross References This section cited in 61 Pa. Code § 42.4 (relating to procedure for claiming the exemption).
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