61 Pa. Code § 58.1. Publication of list of taxable and exempt tangible personalproperty.

§ 58.1. Publication of list of taxable and exempt tangible personalproperty.

The Department will compile a list of taxable and exempt property to be furnished as a general guide to vendors. This list will be published by notice in the Pennsylvania Bulletin at least once every 3 years. In addition, the Department will quarterly publish notice in the Pennsylvania Bulletin of additions, deletions or revisions to the list. A ruling on unusual transactions or on property or services not included in the list may be obtained upon written request to the Department of Revenue, Office of Chief Counsel, Dept. 281061, Harrisburg, Pennsylvania 17128-1061.

Authority

   The provisions of this §  58.1 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. §  7270).

Source

   The provisions of this §  58.1 amended through March 9, 1984, effective March 10, 1984, 14 Pa.B. 845; amended July 20, 1990, effective July 21, 1990, 20 Pa.B. 3977. Immediately preceding text appears at serial pages (117875) to (117876), (40415) to (40428), (89231) to (89239), (40437) to (40440) and (117877) to (117878).

Cross References

   This section cited in 61 Pa. Code §  32.1 (relating to definitions); 61 Pa. Code §  52.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices); and 61 Pa. Code §  58.2 (relating to Retailers’ Information Booklet).

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