We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
An April 17, 1995 memorandum from the Revenue Chief Counsel indicated that common and contract carriers are treated uniformly for purposes of the public utility exemption. Is this policy still in effect?
If the carrier holds either a PUC or MC/MX number, yes.