61 Pa. Code § 51.1

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

Section 51.1 - Purchases of replacement parts by automobile dealer

The purchase by an automobile dealer of replacement parts which he is to install in automobiles which are being reconditioned by him prior to resale is exempt from tax as a purchase for resale.

61 Pa. Code § 51.1

The provisions of this §51.1 adopted September 8, 1972, effective 9/9/1972, 2 Pa.B. 1686.