61 Pa. Code § 31.25 - Licensing of club plan secretaries and other independent vendors

(a) Every person operating a club or similar merchandising plan, or operating as an independent vendor representing a particular supplier selling taxable property shall obtain a license from the Department and collect tax on merchandise sold by him, unless the one supplying the merchandise has been authorized by the Department to register and precollect tax from the club secretaries or independent vendors based upon the purchase price of the merchandise to the ultimate consumer. When the person supplying the merchandise registers to collect the tax, the club secretaries or vendors shall reimburse themselves for the tax paid to the supplier by adding the tax, as such, to the purchase price and collecting it from their customer.

(b) For a supplier to collect tax on behalf of club secretaries or independent vendors, he shall make application to and receive authorization from the Department.

Notes

61 Pa. Code § 31.25