Pennsylvania Discusses Taxability of Items Used in School Construction.

In a new ruling, the Pennsylvania Department of Revenue discusses the items used in construction of public schools that are exempt from sales tax. They state in the release that building equipment and machinery are exempt when applied to a public school. This includes items such as fans, heaters and convectors. A detailed list of taxable and exempt items is available from the Pennsylvania Department of Revenue. (Legal Letter Ruling No. SUT-04-014, Pennsylvania Department of Revenue)

Posted on October 22, 2004