61 Pa. Code § 34.1 - Registration
(a)
General
requirements. Every person who maintains a place of business in the
Commonwealth as defined in section 201(b) of the TRC (72 P. S. §
7201(b)) and who effects the
sale at retail or delivery to Pennsylvania locations of tangible personal
property or taxable services shall be required to register with the Department,
collect and remit the applicable tax on the sales.
(b)
Solicitors for foreign-based
vendors. Where solicitors take orders in this Commonwealth for sales
at retail of tangible personal property or taxable services on behalf of a
foreign-based vendor, the vendor shall include in his tax return the receipts
of taxable sales of his solicitors and pay the taxes collected thereon.
However, the solicitor will not be relieved from liability for filing the
proper return and paying the tax due if the vendor fails to make the necessary
returns and pay the tax or if the vendor is not licensed by the
Department.
(c)
Leased
departments and concessions. Where a licensee leases part of his
premises to another to sell tangible personal property or taxable services, the
lessor may include in his tax return the receipts of taxable sales of the
lessee and pay the taxes collected thereon, if the lessor treats the receipts
of the lessee as his own. However, the lessee will not be relieved from the
liability for filing the proper returns and paying the tax due if the lessor
fails to make the necessary returns and pay the tax due.
(d)
House to house solicitation by
agents. Where agents do house-to-house selling, the principal may
include in his tax return the receipts of taxable sales of the agents and pay
the taxes collected thereon, if the principal treats the receipts of the agent
as his own. However, the agent will not be relieved from the liability for
filing the proper returns and paying the tax due if the principal fails to make
the necessary returns and pay the tax due.
(e)
License. Upon receipt of
an application, the Department will issue each applicant a license for the
licensee's principal place of business. There is no registration fee. The
license shall be prominantly displayed at the licensee's principal place of
business in this Commonwealth or, if the licensee maintains no regular place of
business, upon his cart, stand, truck or other merchandising device. If the
licensee has no merchandising device, the licensee shall carry the license on
his person. The licensee shall prepare photostatic copies of the license for
each additional place of business he maintains within this Commonwealth. The
copies shall be displayed at the licensee's additional places of business in
this Commonwealth together with a statement as to where the original license is
displayed. A license is nonassignable and nontransferable and shall be
surrendered to the Department immediately upon the licensee's ceasing to do
business in this Commonwealth.
(f)
Summary offense. Failure to obtain a license does not relieve
the vendor or lessor from his liability to collect the tax and remit it to the
Department. In addition to imposing interest, additions and penalties for
nonpayment of tax the act also provides that a person required to register
thereunder who fails to obtain a license shall be guilty of a summary offense
and upon conviction shall be sentenced to pay a fine of not less than $100 nor
more than $300, and in default thereof to undergo imprisonment of not less than
5 days nor more than 30 days.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.