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§ 7248.2. Notification to department; inspection of records

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 5. Tax Reform Code of 1971 (Refs & Annos)
Article II. Tax for Education (Refs & Annos)
Part VI. Procedure and Administration (Refs & Annos)
Chapter IV. Assessment and Collection of Tax (Refs & Annos)
72 P.S. § 7248.2
§ 7248.2. Notification to department; inspection of records
Currentness
(a) Prior to entering the Commonwealth to conduct business, a transient vendor shall notify the department, in writing, of the location or locations where it intends to conduct business and the date or dates on which it intends to conduct business.
(b) While conducting business within the Commonwealth, the transient vendor shall permit authorized employes of the department to inspect its sales records, including, but not limited to, sales receipts and inventory or price lists and to permit inspection of the tangible personal property offered for sale at retail.
(c) The department may suspend or revoke a certificate issued to a transient vendor if the transient vendor:
(1) Fails to notify the department as required by subsection (a);
(2) Provides the department with false information regarding the conduct of business within the Commonwealth;
(3) Fails to collect sales tax on all tangible personal property or services sold subject to the sales tax; or
(4) Fails to file with the department a tax return as required by section 217 of this act.1
(d) The department shall promulgate the rules and regulations necessary to implement this section.

Credits

1971, March 4, P.L. 6, No. 2, art. II, § 248.2, added 1983, Dec. 22, P.L. 300, No. 82, § 2, effective in 60 days.

Footnotes

1
72 P.S. § 7217.
72 P.S. § 7248.2, PA ST 72 P.S. § 7248.2
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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