§ 8216. Commissions on sales
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: August 1, 2016
Effective: August 1, 2016
72 P.S. § 8216
§ 8216. Commissions on sales
A cigarette stamping agent shall be entitled to a commission for the agent's services and expenses in affixing cigarette tax stamps. The commission shall be equal to five hundred eighty-six thousandths per cent of the total value of Pennsylvania cigarette tax stamps purchased by the agent from the department or its authorized agents to be used in the stamping of unstamped cigarettes for sale within this Commonwealth. The cigarette stamping agent may deduct from the moneys to be paid to the department or its authorized agents for the stamps an amount equal to five hundred eighty-six thousandths per cent of the value of the stamps purchased. This section shall not apply to purchases of stamps by a cigarette stamping agent in an amount less than one hundred dollars ($100).
Credits
1971, March 4, P.L. 6, No. 2, art. XII, § 1216, added 1981, Dec. 21, P.L. 482, No. 141, § 2, effective in 30 days. Amended 2002, June 29, P.L. 559, No. 89, § 25, effective July 15, 2002; 2003, Dec. 23, P.L. 250, No. 46, § 21, effective Jan. 7, 2004; 2009, Oct. 9, P.L. 451, No. 48, § 9.5, effective Nov. 1, 2009; 2016, July 13, P.L. 526, No. 84, § 17, effective Aug. 1, 2016.
72 P.S. § 8216, PA ST 72 P.S. § 8216
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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