Section 7213.1 - Election.(a) Subject to the provisions of subsections (c) and (d), on or before March 1, 2018, and on or before June 1 of each calendar year thereafter, beginning June 1, 2019, a remote seller, a marketplace facilitator or a referrer that had aggregate sales at retail of tangible personal property subject to tax under this Article within this Commonwealth or delivered to locations within this Commonwealth worth at least ten thousand dollars ($10,000) during the immediately preceding twelve calendar month period shall file an election with the department to collect and remit the tax imposed under section 202 or to comply with the notice and reporting requirements. The election shall be made on a form and in a manner prescribed by the department and, except as provided in subsection (e), shall apply to the next succeeding fiscal year.(b) A remote seller, a marketplace facilitator or a referrer that makes an election under subsection (a) to collect and remit the tax imposed under section 202 shall obtain a license under part iv of this Article.(c) The requirement by a marketplace facilitator to make an election under subsection (a) shall only apply to the following: (1) Sales at retail through the marketplace facilitator's forum made by or on behalf of a marketplace seller that does not maintain a place of business in this Commonwealth; and(2) Sales at retail made by a marketplace facilitator on its own behalf if the marketplace facilitator does not maintain a place of business in this Commonwealth.(d) The requirement by a referrer to make an election under subsection (a) shall only apply to sales at retail: (1) Directly resulting from a referral of a purchaser to a marketplace seller that does not maintain a place of business in this Commonwealth;(2) Directly resulting from a referral of a purchaser to a remote seller; and(3) Of the referrer's own products if the referrer does not maintain a place of business in this Commonwealth. A referrer may make an election under subsection (A) for the sales described in paragraphs (1) and (2) that is different from the election made for the sales described in paragraph (3).
(e) An election made on or before March 1, 2018, shall be in effect for the balance of the 2017-2018 fiscal year and for the 2018-2019 fiscal year. A remote seller, marketplace facilitator or referrer may change an election to comply with the notice and reporting requirements to an election to collect and remit the tax imposed under section 202 at any time during a fiscal year by filing a new election with the department and obtaining a license under Part IV of this Article. The new election shall be effective thirty days after the filing and shall be effective for the balance of the fiscal year in which the new election was filed and for the next succeeding fiscal year.(f) A remote seller, marketplace facilitator or referrer who does not submit an election under subsection (a) or a new election under subsection (e) shall be deemed to have elected to comply with the notice and reporting requirements.(g) In addition to records that may be required to be maintained under other applicable provisions of this Article by a remote seller, marketplace facilitator or referrer, a remote seller, marketplace facilitator or referrer subject to this part shall also be subject to section 271 relating to the keeping of records and section 272 relating to the examination of records by the department and agents and employes of the department.Added by P.L. TBD 2017 No. 43, § 4, eff. 10/30/2017.: Section 33 of 2019 Act 13 provides: "(1) The operation of Sections 213, 213.1, 213.2, 213.3, 213.4, 213.5 and 213.6 of the act shall be suspended as of July 1, 2019. (2) If Section 201(B)(3.5) or 237(B)(1.2) of the act are deemed unconstitutional as a result of a decision of the Pennsylvania supreme court or if a substantially similar statute from another state is deemed unconstitutional by a decision of the United States supreme court, the secretary of revenue shall submit a notice of the decision to the legislative reference bureau for publication in the Pennsylvania bulletin. (3) The suspension of Sections 213, 213.1, 213.2, 213.3, 213.4, 213.5 and 213.6 of the act shall lapse as of the date of the publication of the notice under paragraph (2)."