§ 3406-204. Collection by sellers maintaining place of business in Commonwealth
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 3406-204
§ 3406-204. Collection by sellers maintaining place of business in Commonwealth
Every seller maintaining a place of business in this Commonwealth and making sales of tangible personal property for storage, use or other consumption in this Commonwealth, if not otherwise exempted, shall, at the time of making the sales or, if the storage, use or consumption is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the consumer.
Credits
1953, July 13, P.L. 377, No. 85, § 204.
72 P.S. § 3406-204, PA ST 72 P.S. § 3406-204
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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