The term
SINGLE TRANSACTION
, for the purpose of rebate under this subchapter, shall be defined according to the nature of the goods purchased, as follows.
(A) When two or more devices in which, upon which or by which any person or property is or may be transported or drawn, including but not limited to on-road vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles or non-motorized vehicles and mobile homes are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of this subchapter, and rebate of the county-wide sales and use tax be made for the excess over $25 paid on each individual unit, provided this provision shall not apply to motor vehicles handled under Section 10(b) of Act 26 of 1981, First Extraordinary Session.
(B) The charges for utility services which are subject to the taxes levied under this subchapter and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly or annually, for the purpose of the rebate provisions of this subchapter shall be computed in monthly increments, and each such monthly charge increment shall be considered to be a single transaction for the purposes of this subchapter.
(C) For sales of building materials and supplies to contractors, builders or other persons, a single transaction for the purposes of this subchapter shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement on which aggregate sales (or use) tax figure has been reported and remitted to the state.
(D) When two or more items of major household appliances, commercial appliances, major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purposes of this subchapter.
(E) For groceries, drug items, dry goods and other tangible personal property and/or services not otherwise expressly covered in this subchapter, a single transaction shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement on which an aggregate sales tax figure has been reported and remitted to the state.
(F) That for purposes of the county sales tax as provided for in this subchapter as amended and as applied to the construction of any single-family residential structure, a single transaction shall be considered to be the completed structure. The sales tax imposed by said subchapter as amended shall be levied based upon the final cost of the materials purchased to build said structure rather than upon the incremental sales of materials used in said construction. Not more than one rebate per residence shall be paid and rebate requests must be submitted within 60 days of completion of the structure.
(Ord. 1989-19, passed 11-13-89)