Section 7213.3 - Reports to purchasers and marketplace sellers.(a) A remote seller or marketplace facilitator 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, no later than January 31 of each year, provide a written report to each purchaser required to receive the notice under section 213.2(b)(2) during the immediately preceding calendar year that includes all of the following:(1) A statement that the remote seller or marketplace facilitator did not collect sales tax in connection with the purchaser's transactions with the remote seller or marketplace facilitator and that the purchaser may be required to remit use tax to the department.(2) A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the remote seller or marketplace facilitator and delivered to a location within this Commonwealth.(3) Instructions for obtaining additional information from the department regarding whether and how to remit use tax to the department.(4) A statement that the remote seller or marketplace facilitator is required to submit a report to the department under section 213.4 that includes the name of the purchaser and the aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator.(5) Such additional information as the department may reasonably require.(b) The department shall prescribe the form of the report required under subsection (a) and shall make the form available on its publicly accessible internet website.(c) The report required under subsection (a) shall be mailed by first-class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser's billing address, if known, or, if unknown, to the purchaser's shipping address. If the purchaser's billing and shipping address are unknown, the report shall be sent electronically to the purchaser's last known e-mail address with a subject heading indicating that important tax information is being provided.(d) A 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, no later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in this Commonwealth during the immediately preceding calendar year that includes all of the following:(1) A statement that a sales or use tax may be imposed by the Commonwealth on the transaction.(2) A statement that the remote seller may be required to make the election required by section 213.1(a).(3) Instructions for obtaining additional information regarding sales and use tax from 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)."