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).