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Pennsylvania · Through 2026-07-23 (Statute Update stamp, 16 Pa.C.S.)

16 Pa.C.S. § 17153: Situs.

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Where this section sits in the code
  1. Title 16 - COUNTIES
  2. PART IV COUNTIES OF THE SECOND CLASS A THROUGH EIGHTH CLASS
  3. CHAPTER 171 SOUTHWESTERN PENNSYLVANIA REGIONAL RENAISSANCE INITIATIVE
  4. SUBCHAPTER E ADDITIONAL SALES AND USE TAXES

The situs of sales at retail or uses, including leases, of motor vehicles, aircraft, motorcraft and utility services shall be determined in the manner specified by section 504 of the act of June 5, 1991 (P.L.9, No.6), known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.

Collected 2026-09-02T16:31:18Z. Source file · JSON

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