Exemption for Construction of Water and Sewer Lines

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The PA Department of Revenue has renewed a ruling that a contractor may claim exemption for certain items installed in the construction of water and sanitary sewer lines for a private developer where the sewer lines will be dedicated to a municipal authority and the water lines will be transferred to a regulated water company.  Examples include water mains, sewer treatment equipment, pipes, fittings, manholes and covers, stone bedding and cover, cement and pumping equipment.  PA Sales and Use Tax No. SUT-04-015 (extended April 17, 2014).

 

 

Topics:  Contractors, Exemptions, Municipalities, Real Estate Development, Sewer Systems, Subcontractors, Utilities Sector, Water, Water Supplies

Published In: Construction Updates, Energy & Utilities Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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