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Penn. Cons. Stat.
2025 Pennsylvania Consolidated & Unconsolidated Statutes
Title 16 - COUNTIES
Chapter 171 - Southwestern Pennsylvania Regional Renaissance Initiative
Section 17153 - Situs
Universal Citation:
16 PA Cons Stat § 17153 (2025)
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§ 17153. Situs.
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.
Cross References. Section 17153 is referred to in section 17151 of this title.
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