Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 39.2. Registration.

§ 39.2. Registration.

 (a)  Registration as a transient vendor shall be in addition to the registration requirements of section 208 of the TRC (72 P. S. §  7208).

 (b)  A person who is a transient vendor shall be required to apply for and obtain a transient vendor certificate from the Department prior to conducting business or otherwise commencing operations within this Commonwealth. Application for a transient vendor certificate shall be a supplement to the Application for Sales, Use, and Hotel Occupancy Tax License Form which may be obtained from the Department. In addition to fully completing the license application form—see §  34.1 (relating to registration)—and any other information the Department might require, a transient vendor shall supply the following information:

   (1)  A description of the security under §  39.4 (relating to surety bond or other security) that accompanies the application.

   (2)  The location of intended sales in this Commonwealth.


No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.