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§ 3406-203. Payment

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Use and Storage Tax Act
Article II. Imposition and Collection of Tax
72 P.S. § 3406-203
§ 3406-203. Payment
Currentness
Each consumer storing, using or otherwise consuming in this Commonwealth tangible personal property purchased for such purpose or purposes shall be liable for the tax imposed by this act and such liability shall not be extinguished until the tax has been paid to this Commonwealth.
It shall be presumed that tangible personal property purchased on or after the effective date of this act by any person for delivery in this Commonwealth is purchased for storage, use or other consumption in this Commonwealth.

Credits

1953, July 13, P.L. 377, No. 85, § 203.
72 P.S. § 3406-203, PA ST 72 P.S. § 3406-203
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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