Pa. Code tit. 61, pt. I, subpt. B, art. II - Sales and Use Tax

  1. Chapter 31 - IMPOSITION
  2. Chapter 32 - EXEMPTIONS
  3. Chapter 33 - COMPUTATION OF TAX (§ 33.1 to 33.4)
  4. Chapter 34 - REGISTRATION, RECORDKEEPING AND RETURNS (§ 34.1 to 34.4)
  5. Chapter 35 - TAX EXAMINATIONS AND ASSESSMENTS (§ 35.1 to 35.3)
  6. Chapter 36 - APPEALS (§ 36.1 to 36.12)
  7. Chapter 37 - RESERVED (§ 37.1-37.3)
  8. Chapter 38 - HOTEL OCCUPANCY TAX (§ 38.1 to 38.3)
  9. Chapter 38a - HOTEL OCCUPANCY TAX PRONOUNCEMENTS-STATEMENT OF POLICY (§ 38a.1)
  10. Chapter 39 - TRANSIENT VENDORS (§ 39.1 to 39.13)
  11. Chapter 41 - MANUFACTURING; PROCESSING (§ 41.1 to 41.9)
  12. Chapter 42 - BROADCASTING (§ 42.1 to 42.5)
  13. Chapter 43 - WATER WELL DRILLERS (§ 43.1 to 43.6)
  14. Chapter 44 - FARMING AND DAIRYING (§ 44.1 to 44.5)
  15. Chapter 45 - PUBLIC UTILITIES (§ 45.1 to 45.3)
  16. Chapter 46 - CONSTRUCTION CONTRACTORS (§ 46.1 to 46.9)
  17. Chapter 47 - RENTALS (§ 47.1 to 47.20)
  18. Chapter 48 - EXEMPT ORGANIZATIONS (§ 48.1 to 48.4)
  19. Chapter 49 - FOOD AND BEVERAGES (§ 49.1 to 49.2)
  20. Chapter 50 - PURCHASES FOR RESALE (§ 50.1)
  21. Chapter 51 - MOTOR VEHICLES (§ 51.1 to 51.4)
  22. Chapter 52 - PHYSICIANS AND DENTISTS (§ 52.1 to 52.4)
  23. Chapter 53 - CLOTHING (§ 53.1 to 53.2)
  24. Chapter 54 - PURCHASE PRICE (§ 54.1 to 54.2)
  25. Chapter 55 - SERVICES (§ 55.1 to 55.6)
  26. Chapter 56 - MULTISTATE SALES (§ 56.1)
  27. Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS (§ 57.1 to 57.7)
  28. Chapter 58 - MISCELLANEOUS (§ 58.1 to 58.13)
  29. Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY (§ 60.1 to 60.23)

Notes

Pa. Code tit. 61, pt. I, subpt. B, art. II
The provisions of this Article II adopted September 8, 1972, effective 9/9/1972, 2 Pa.B. 1686, unless otherwise noted.

The provisions of this Article II issued under the Tax Reform Code of 1971 (72 P. S. §§ 7201-7282), unless otherwise noted.

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