Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 7248.2 - Notification to department; inspection of records(a) Prior to entering the Commonwealth to conduct business, a transient vendor shall notify the department, in writing, of the location or locations where it intends to conduct business and the date or dates on which it intends to conduct business.(b) While conducting business within the Commonwealth, the transient vendor shall permit authorized employes of the department to inspect its sales records, including, but not limited to, sales receipts and inventory or price lists and to permit inspection of the tangible personal property offered for sale at retail.(c) The department may suspend or revoke a certificate issued to a transient vendor if the transient vendor: (1) Fails to notify the department as required by subsection (a);(2) Provides the department with false information regarding the conduct of business within the Commonwealth;(3) Fails to collect sales tax on all tangible personal property or services sold subject to the sales tax; or(4) Fails to file with the department a tax return as required by section 217 of this act. (d) The department shall promulgate the rules and regulations necessary to implement this section.1971, March 4, P.L. 6, No. 2, §248.2, added 1983 , Dec. 22, P.L. 300, No. 82, § 2, effective in 60 days.