Section 3153-B. 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."
(3153-B added Dec. 22, 1993, P.L.529, No.77)
Compiler's Note: Section 42 of Act 48 of 1994 provided that section 3153-B is repealed insofar as it is inconsistent with Article II-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.