Section 7213.4 - Reports to department.-(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, submit a report to the department. The report shall include, with respect to each purchaser required to receive the notice under section 213.2(b)(2) during the immediately preceding calendar year, the following: (1) The purchaser's name.(2) The purchaser's billing address and, if different, the purchaser's last known mailing address.(3) The address within this Commonwealth to which products were delivered to the purchaser.(4) The aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator.(5) The name and address of the remote seller, marketplace facilitator or marketplace seller that made the sales to the purchaser.(b) 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, submit a report to the department. The report shall include a list of persons who received the notice required under section 213.3(d).(c) The department shall prescribe the forms of the reports required under this section and shall make them available on its publicly accessible internet website. The reports shall be submitted electronically in such manner as the department shall require.(d) A report required under this section shall be submitted by an officer of the remote seller, marketplace facilitator or referrer and shall include a statement, made under penalty of perjury, by the officer that the remote seller, marketplace facilitator or referrer made reasonable efforts to comply with the notice and reporting requirements of this part.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)."