Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 2024).

61 Pa. Code § 47.4. Golf bag carts and lockers.

§ 47.4. Golf bag carts and lockers.

 The rental of golf bag carts by a private, public or municipal golf course shall be subject to tax. The golf course need not collect tax with respect to fees paid for the rental of lockers, although the golf course shall pay tax upon the purchase by them of the lockers.


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