§ 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.
Source The provisions of this § 34.1 amended November 1, 1991, effective September 6, 1986, 21 Pa.B. 5137. Immediately preceding text appears at serial pages (105787) to (105788) and (91023).
Cross References This section cited in 61 Pa. Code § 35.1 (relating to tax examinations and assessments); and 61 Pa. Code § 39.2 (relating to registration).
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