ARTICLE II. SALES AND USE TAX
| Chap. | Sec. |
31. IMPOSITION… 31.1 (View pdf)
32. EXEMPTIONS… 32.1 (View pdf)
33. COMPUTATION OF TAX… 33.1 (View pdf)
34. REGISTRATION, RECORDKEEPING AND RETURNS … 34.1 (View pdf)
35. TAX EXAMINATIONS AND ASSESSMENTS … 35.1 (View pdf)
36. APPEALS … 36.1 (View pdf)
37. [Reserved] … 37.1 (View pdf)
38. HOTEL OCCUPANCY TAX … 38.1 (View pdf)
38a. HOTEL OCCUPANCY TAX PRONOUNCEMENTS—
STATEMENTS OF POLICY … 38a.1 (View pdf)
39. TRANSIENT VENDORS … 39.1 (View pdf)
41. MANUFACTURING; PROCESSING … 41.1 (View pdf)
42. BROADCASTING … 42.1 (View pdf)
43. WATER WELL DRILLERS … 43.1 (View pdf)
44. FARMING AND DAIRYING … 44.1 (View pdf)
45. PUBLIC UTILITIES … 45.1 (View pdf)
46. CONSTRUCTION CONTRACTORS … 46.1 (View pdf)
47. RENTALS … 47.1 (View pdf)
48. EXEMPT ORGANIZATIONS … 48.1 (View pdf)
49. FOOD AND BEVERAGES … 49.1 (View pdf)
50. PURCHASES FOR RESALE … 50.1 (View pdf)
51. MOTOR VEHICLES … 51.1 (View pdf)
52. PHYSICIANS AND DENTISTS … 52.1 (View pdf)
53. WEARING APPAREL … 53.1 (View pdf)
54. PURCHASE PRICE … 54.1 (View pdf)
55. SERVICES … 55.1 (View pdf)
56. MULTISTATE SALES … 56.1 (View pdf)
57. RETAIL SALES, RESTAURANTS, BARS AND CLUBS … 57.1 (View pdf)
58. MISCELLANEOUS … 58.1 (View pdf)
60. SALES AND USE TAX PRONOUNCEMENTS—
STATEMENTS OF POLICY … 60.1
(View pdf)
The provisions of this Article II issued under the Tax Reform Code of 1971 (72 P. S. § § 7201—7282), unless otherwise noted.
The provisions of this Article II adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686, unless otherwise noted.
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