61 Pa. Code § 45.2
Autos purchased by a public utility for use by its attorneys in checking rights-of-way and settling claims for condemnation suits are not used directly in producing, delivering or rendering a public utility service, and are subject to tax.
The provisions of this § 45.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.