BIA's top legislative priority in the 2013 legislative session was to ensure that Act 105 (2011), which suspended the subcontractors' exemption, sunset as scheduled on June 30, 2013. We are happy to report that Act 105 repeals on June 30, 2013, after which all GE and Use Tax exclusions, exemptions and deductions under it will no longer be suspended. The Department of Taxation has issued an announcement on Act 105.
View Announcement No. 2013-04 here