72 Pa. Stat. § 3420-2
The following words, terms, and phrases, when used in this act, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
"Association." A partnership, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
"Corporation." A corporation or joint-stock association organized under the laws of this Commonwealth, the United States, or any other state, territory, or foreign country, or dependency.
"Department." The Department of Revenue of this Commonwealth.
"Person." Every natural person, association, corporation, receiver or assignee.
"Store." Any place of business or any mercantile establishment in which, or from which, tangible personal property of any kind is sold: Provided, however, That the term "store," as and when used in this act, shall not include places of business commonly known as newsstands, and warehouses or establishments at which the sole business conducted is that of selling, storing or distributing commodities in bulk.
"Theatre." Any building or place for the production of theatrical entertainment, including opera, drama, comedy, vaudeville, motion pictures or other shows, or a combination thereof.
The singular shall include the plural, and the masculine shall include the feminine and neuter.
72 P.S. § 3420-2