61 Pa. Code § 57.5
Current through Register Vol. 54, No. 42, October 19, 2024
The sale of equipment, implements, other than wrapping supplies, and similar tangible personal property to a restaurant for use in the preparation or service of food shall be subject to tax under the TRC. Reference should be made to § 32.6 (relating to wrapping supplies, equipment and services).
61 Pa. Code § 57.5