69 Pa. Stat. § 529
Every corporation, joint-stock association, limited partnership or company, now or hereafter incorporated or organized under the laws of this Commonwealth, or under the laws of the United States or any other state, and engaged in business in this Commonwealth, which shall sell in bulk fifty-one per centum or more of any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate, shall give the Department of Revenue ten days' notice of the sale, prior to the completion of the transfer of such property. It shall also be the duty of every corporation, joint-stock association, limited partnership or company to file all State tax reports with the Department of Revenue to the date of such proposed transfer of property, and pay all taxes and unemployment compensation contributions due the Commonwealth to said date. The seller shall present to the purchaser of such property a certificate from the Department of Revenue showing that all State tax reports have been filed and all State taxes, unemployment compensation contributions paid to the date of the proposed transfer. The failure of the purchaser to require this certificate shall render such purchaser liable to the Commonwealth for the unpaid taxes owing by the seller or transferer: Provided further, That nothing contained in this act shall apply to sales made under any order of court, or to any sales made by assignees for the benefit of creditors, executors, administrators, receivers or any public officer in his official capacity, or by any officer of a court.
69 P.S. § 529