Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7202-A. Situs for certain construction materials

(a) Notwithstanding the provisions of section 504 of the act of June 5, 1991 (P.L. 9, No. 6),   1 known as the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class,” the sale or use of road construction material, including recycled asphalt, recycled concrete, asphalt, concrete and road aggregates, shall be deemed to have been consummated at the location of its final destination.  Final destination will be determined by reference to delivery or shipping documents relating to such sales.

(b) This section shall apply to taxes levied under Chapter 5   2 of the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.”  This section shall not apply to taxes levied under Article XXXI-B of the act of July 28, 1953 (P.L. 723, No. 230),   3 known as the “ Second Class County Code.”