72 Pa. Stat. § 7215
Current through P.A. Acts 2023-32
Every person required to pay tax to the department or collect and remit tax to the department, but not including a marketplace seller who solely makes sales through a marketplace facilitator that is required to collect sales tax on the seller's behalf and receives a certification from the marketplace facilitator that the marketplace facilitator will collect, report and remit the proper sales tax, shall file returns with respect to such tax.
72 P.S. § 7215