Sales Tax on Horses in PA

Does anyone know if horse sales are charged Pennsylvania state sales tax? Thanks!

It looks like no unless it is used for racing or working purposes.

http://www.dmv.state.pa.us/pdotforms/fact_sheets/Revenue%20Tax%20info%20for%20Farmers.pdf

I was advised years ago that it is taxable, unless I deliver the horse out-of-state. The listing of taxable items is found at http://www.pabulletin.com/secure/data/vol28/28-24/932.html and also in a pamphlet at http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Sales-Use%20Tax/rev-717.pdf

Where are you finding horses listed in either of these publications?

I couldn’t find them listed in either. Horses are currently considered livestock in PA.