61 Pa. Code § 48.1 - Utility services used by exempt organizations
The sale at retail or use of fuel oil, petroleum products, steam, natural, manufactured or bottled gas, or electricity or telephone services by a charitable, volunteer firemen's, or religious organization, or nonprofit educational institution for use in conjunction with its exempt activities is not subject to tax. The organizations are required to tender to their suppliers an exemption certificate in lieu of the payment of tax.
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