61 Pa. Code § 57.1
Current through Register Vol. 54, No. 38, September 21, 2024
The sale of a carbonator to a soda fountain operator for making soda or carbonated water is subject to tax. Such tangible personal property is not considered to be used in manufacturing. The sale of carbon dioxide to a soda fountain operator is considered a sale for resale and is not considered taxable.
61 Pa. Code § 57.1