61 Pa. Code § 41.6
Current through Register Vol. 54, No. 45, November 9, 2024
Section 201(d) of the TRC (72 P. S. § 7201(d)) grants a limited exemption to certain, defined processing activities where the product in question is processed for wholesale distribution. The exemption is limited to the purchase and use of property to be used directly in the specified "processing" activities under the act. It does not apply to property used indirectly in processing, or to motor vehicles required to be registered under 75 Pa.C.S. §§ 101-9909 (relating to the Vehicle Code), or to property used in the construction, reconstruction, remodeling, and the like of real estate, or to maintenance items, or property used in sales activities, managerial activities or other nonoperational activities.
61 Pa. Code § 41.6