61 Pa. Code § 58.4
Current through Register Vol. 54, No. 45, November 9, 2024
When a dealer places greeting cards or similar items with a licensed vendor registered under the act who is to sell the merchandise on a commission basis, the registered vendor may report his sales on his sales tax return and regard the dealer as a wholesaler. Should the registered vendor fail to report the transaction or pay the proper tax the dealer would be liable for the tax due.
61 Pa. Code § 58.4