61 Pa. Code § 46.3

Current through Register Vol. 54, No. 45, November 9, 2024

Section 46.3 - Construction contractor installing stained glass windows

Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of §§ 31.11-31.16 (relating to construction contractors). Persons subject to §§ 31.11-31.16 are required to pay tax upon the raw materials purchased and used by them in the fabrication of stained glass windows which they install.

61 Pa. Code § 46.3

The provisions of this §46.3 adopted September 8, 1972, effective 9/9/1972, 2 Pa.B. 1686.