Collections
Pennsylvania Code
Title 61
Part I
Subpart B
Article II
Sales and Use Tax
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31
Imposition
32
Exemptions
33
Computation of Tax
34
Registration, Recordkeeping and Returns
35
Tax Examinations and Assessments
36
Appeals
37
[Reserved]
38
Hotel Occupancy Tax
38a
Hotel Occupancy Tax Pronouncements— Statement of Policy
39
Transient Vendors
41
Manufacturing; Processing
42
Broadcasting
43
Water Well Drillers
44
Farming and Dairying
45
Public Utilities
46
Construction Contractors
47
Rentals
48
Exempt Organizations
49
Food and Beverages
50
Purchases for Resale
51
Motor Vehicles
52
Physicians and Dentists
53
Clothing
54
Purchase Price
55
Services
56
Multistate Sales
57
Retail Sales, Restaurants, Bars and Clubs
58
Miscellaneous
60
Sales and Use Tax Pronouncements—Statements of Policy