§ 7213. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017
Effective: October 30, 2017
72 P.S. § 7213
§ 7213. Definitions
For the purposes of this part V-A only, the following words, terms and phrases shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
The term includes a person that may also be a vendor.
(e) “Notice and reporting requirements.” The notice requirements under section 213.2 and the reporting requirements under sections 213.3 and 213.4.1
The term does not include a person that:
The term includes a person that may also be a vendor.
(h) “Remote seller.” A person, other than a marketplace facilitator, a marketplace seller or a referrer, that does not maintain a place of business in this Commonwealth that, through a forum, sells tangible personal property at retail, the sale or use of which is subject to the tax imposed by this article. The term does not include an employe who in the ordinary scope of employment renders services to his employer in exchange for wages and salaries.
Credits
1971, March 4, P.L. 6, No. 2, art. II, § 213, added 2017, Oct. 30, P.L. 672, No. 43, § 4, imd. effective.
Footnotes
72 P.S. §§ 7213.2, 7213.3, 7213.4.
72 P.S. § 7213, PA ST 72 P.S. § 7213
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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