Q&A with the Pennsylvania Department of Revenue

Does the public utility exemption depend on the type of customer for whom hauling services of a common carrier is performed?

Jun 30, 2011
Q:

Does the public utility exemption depend on the type of customer for whom hauling services of a common carrier is performed? Specifically, if a separate entity that is classified as a “common carrier” by the Pennsylvania Public Utility Commission performs hauling services only to one or more affiliated entities does that fact affect the tax exemption, and, if so, how does that square with the uniformity clause of the PA Constitution?

A:

If the carrier holds either a PUC or MC/MX number, no; they are treated the same and both are entitled to the exemption.

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These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. 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 their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.