Section 7213.2 - Notice requirements.(a) A remote seller, marketplace facilitator or referrer required to make an election under section 213.1(a) that does not elect to collect and remit the tax imposed by section 202 shall comply with the applicable notice requirements of this section.(b) A remote seller or marketplace facilitator subject to the requirements of this section shall: (1) Post a conspicuous notice on its forum that informs purchasers intending to purchase tangible personal property for delivery to a location within this Commonwealth that includes all of the following: (i) Sales or use tax may be due in connection with the purchase and delivery of the tangible personal property;(ii) The Commonwealth requires the purchaser to file a return if use tax is due in connection with the purchase and delivery; and(iii) The notice is required by this section.(2) Provide a written notice to each purchaser at the time of each sale at retail that includes all of the following: (i) A statement that sales tax is not being collected in connection with the purchase;(ii) A statement that the purchaser may be required to remit use tax directly to the department; and(iii) Instructions for obtaining additional information from the department regarding whether and how to remit use tax to the department.(c) The notice required by subsection (b)(2) must be prominently displayed on all invoices and order forms and on each sales receipt or similar document, whether in paper or electronic form, provided to the purchaser. No statement that sales or use tax is not imposed on a transaction may be made by a remote seller or marketplace facilitator unless the transaction is exempt from sales and use tax pursuant to this Article or other applicable Commonwealth law.(d) A referrer subject to the requirements of this section shall post a conspicuous notice on its platform that informs purchasers intending to purchase tangible personal property for delivery to a location within this Commonwealth that includes all of the following: (1) Sales or use tax may be due in connection with the purchase and delivery.(2) The person to which the purchaser is being referred may or may not collect and remit sales tax to the department in connection with the transaction.(3) The Commonwealth requires the purchaser to file a return if use tax is due in connection with the purchase and delivery and not collected by the person.(4) The notice is required by this section.(5) Instructions for obtaining additional information from the department regarding whether and how to remit sales or use tax to the department.(6) If the person to whom the purchaser is being referred does not collect sales tax on a subsequent purchase by the purchaser, the person may be required to provide information to the purchaser and the department about the purchaser's potential sales or use tax liability.(e) The notice required under subsection (d) must be prominently displayed and may include pop-up boxes or notification by other means that appears when the referrer transfers a purchaser to another person to complete the sale.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)."