61 Pa. Code § 46.3 - Construction contractor installing stained glass windows
Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of §§ 31.11-31.16 (relating to construction contractors). Persons subject to §§ 31.11-31.16 are required to pay tax upon the raw materials purchased and used by them in the fabrication of stained glass windows which they install.
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