16 Pa. Stat. § 3000.3053

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 3000.3053 - Situs

The situs of sales at retail or uses, including leases, of motor vehicles, aircraft, motorcraft and utility services shall be determined in the manner specified by section 504 of the act of June 5, 1991 (P.L. 9, No. 6) , known as the "Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class."

16 P.S. § 3000.3053

1955, August 9, P.L. 323, No. 130, § 3053, added 1997, June 18, P.L. 179, No. 18, § 4, imd. effective.