10 P.S. § 385 Applicability

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 2023-27
• Year: 2023
• Citation: 10 P.S. § 385

(a) General.-- This act shall not apply to nor affect 40 Pa.C.S. § 6103 (relating to exemptions applicable to certified hospital plan corporations) or 6307 (relating to exemptions applicable to certificated professional health service corporations) or the entities subject to those sections.

(b) Existing sales and use tax exemptions.-- An exemption from tax under section 204(10) of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, existing on the effective date of this section shall remain in effect until the expiration of that exemption.