Pennsylvania Department of Revenue Sales Tax Ruling
Pennsylvania Department of Revenue has announced that certain contractual arrangements for materials purchases commonly used in highway construction projects will not be respected by the Department for sales tax purposes.
This ruling has broad significance for the construction industry because the Department's analysis applies not only to contracts for the erection of bridge beams, but also to contracts for the installation or erection of other construction materials.
As a result of questions received, regarding the APC synopsis posted June 24, we are providing a link directly to the Revenue Department’s website, where you may access the Department’s ruling. You may wish to seek legal counsel regarding how this ruling may affect your firm.