61 Pa. Code § 39.5 - Suspension or revocation of transient vendor certificate
The Department may suspend or revoke a transient vendor certificate if the transient vendor does one of the following:
(1) Fails to notify the Department upon
entering this Commonwealth to conduct business under §
39.7 (relating to notice prior to
entering Commonwealth).
(2)
Provides the Department with false information regarding the conduct of
business within this Commonwealth.
(3) Fails to collect and remit to the
Department sales tax on tangible personal property or services sold subject to
the sales tax.
(4) Fails to file
with the Department a tax return as provided by section 217 of the TRC
(72 P. S. §
7217).
Notes
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