Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.
61 Pa. Code § 46.2
Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.
61 Pa. Code § 46.2