§ 219-A. Sales by wholesaler to wholesaler
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 219-A
§ 219-A. Sales by wholesaler to wholesaler
When one wholesaler sells cigarettes to another wholesaler, the former shall not be required to include in the selling price the cost of the wholesaler as defined in this article, but the latter wholesaler, upon the resale of such cigarettes to a retailer, shall be subject in all respects to the provisions of this article: Provided, however, That such latter wholesaler may, at his option, use as his basic cost of the cigarettes so sold the basic cost of the wholesaler from whom he shall have purchased the same.
Credits
1929, April 9, P.L. 343, No. 176, art. II-A, § 219-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective.
72 P.S. § 219-A, PA ST 72 P.S. § 219-A
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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