Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 34 - REGISTRATION, RECORDKEEPING AND RETURNS › Section 34.1 - Registration

Current through Register Vol. 54, No. 28, July 13, 2024
(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.
This section cited in 61 Pa. Code §
													35.1 (relating to tax examinations
						  and assessments); and 61 Pa. Code §
													39.2 (relating to
						  registration).