Current through Register Vol. 54, No. 45, November 9, 2024
Section 39.1 - DefinitionThe term "transient vendor" has the following meaning when used in this chapter:
(1) A person who:(i) Brings into this Commonwealth, by automobile, truck or other means of transportation, or purchases in this Commonwealth, tangible personal property, the sale of or use of which is subject to tax imposed by Article II of the TRC (72 P. S. §§ 7201-7282).(ii) Offers or intends to offer the tangible personal property for sale at retail within this Commonwealth.(iii) Does not maintain an established office, distribution house, sales house, warehouse, service enterprise, residence from which business is conducted or other place of business within this Commonwealth.(2) The term does not include a person who does one of the following: (i) Delivers tangible personal property within this Commonwealth under orders for the property which were solicited or placed by mail or by telephone.(ii) Handcrafts items. A handcrafted item is one predominately made or created by hand. It generally consists of giving new shapes, new qualities or new combinations to matter.The provisions of this §39.1 adopted June 29, 1984, effective 6/30/1984, 14 Pa.B. 2266; amended April 24, 1987, effective 4/25/1987, 17 Pa.B. 1665.