61 Pa. Code § 47.4
Current through Register Vol. 54, No. 45, November 9, 2024
The rental of golf bag carts by a private, public or municipal golf course shall be subject to tax. The golf course need not collect tax with respect to fees paid for the rental of lockers, although the golf course shall pay tax upon the purchase by them of the lockers.
61 Pa. Code § 47.4