61 Pa. Code § 3.4
The Department also issues written informational materials in the form of press releases, unpublished notices, instruction forms, pamphlets and the like. Their purpose is to call attention to Department procedures or to well established interpretations or principles of tax law without applying them to a specific set of facts. They are issued by various divisions within the Department when it is believed that general information will assist individuals or organizations. Revenue information material is issued for informational purposes only and should not be relied upon or used in tax appeals. Examples of Revenue information are the Pennsylvania Tax Update, forms, pamphlets, tax bulletins or informational notices provided to taxpayers. Instructions on tax forms and instructional booklets accompanying forms also fall within this category.
61 Pa. Code § 3.4