Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 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.


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