Fuel to Heat Garage Qualifies for Pennsylvania Exemption

A homeowner’s purchase of fuel oil used to heat a detached garage that housed the homeowner’s vehicle was exempt from Pennsylvania sales and use tax. The garage was used solely for residential purposes, therefore qualifying it for the residential use exemption. (Legal Letter Ruling No. SUT-08-014, Pennsylvania Department of Revenue, August 12, 2008)

Posted on October 28, 2008