Home Table of Contents

§ 10003.19. Powder metallurgy parts

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 25, 2007

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXX. General Provisions
Effective: July 25, 2007
72 P.S. § 10003.19
§ 10003.19. Powder metallurgy parts
Currentness
For purposes of defining the phrases “doing business in this Commonwealth,” “carrying on activities in this Commonwealth,” “having capital or property employed or used in this Commonwealth” or “owning property in this Commonwealth” in sections 401 and 4021 of Article IV and substantially similar phrases in section 6012 of Article VI, the following activities shall be excluded:
(1) Owning or leasing of intangible and tangible property, including dies, molds, tooling and related equipment, by a person who has contracted with an unaffiliated manufacturer of powder metallurgy products for manufacturing, provided that:
(i) the property is for use by the powder metallurgy product manufacturer;
(ii) the property is located at the Pennsylvania premises of the powder metallurgy product manufacturer; and
(iii) the products manufactured using such property are incorporated into products produced outside this Commonwealth by the owner or lessor of the property.
(2) Visits by a person's employes or agents to the premises in this Commonwealth of an unaffiliated powder metallurgy product manufacturer with whom the person has contracted for manufacturing in connection with the contract.
(3) Owning of manufactured powder metallurgy products, and other items packaged therewith, by a person who has contracted with an unaffiliated powder metallurgy products manufacturer for manufacturing of products, on the premises of the unaffiliated powder metallurgy products manufacturer prior to delivery of the property.

Credits

1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.19, added 2007, July 25, P.L. 373, No. 55, § 13, imd. effective.

Footnotes

1
72 P.S. §§ 7401, 7402.
2
72 P.S. § 7601 (expired).
72 P.S. § 10003.19, PA ST 72 P.S. § 10003.19
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document