Section 7237 - Collection of Tax(a) Collection by Department. The department shall collect the tax in the manner provided by law for the collection of taxes imposed by the laws of this Commonwealth.(b) Collection by Persons Maintaining a Place of Business in the Commonwealth.(1) Every person maintaining a place of business in this commonwealth and selling or leasing tangible personal property or services, with the exception of a marketplace seller who solely makes sales through a marketplace facilitator that is required to collect sales tax on the marketplace seller's behalf and receives a certification from the marketplace facilitator that the marketplace facilitator will collect, report and remit the proper sales tax, the sale or use of which is subject to tax shall collect the tax from the purchaser or lessee at the time of making the sale or lease, and shall remit the tax to the department, unless such collection and remittance is otherwise provided for in this article. (1.1) Every person not otherwise required to collect tax that delivers tangible personal property to a location within this Commonwealth and that unpacks, positions, places or assembles the tangible personal property shall collect the tax from the purchaser at the time of delivery and shall remit the tax to the department if the person delivering the tangible personal property is responsible for collecting any portion of the purchase price of the tangible personal property delivered and the purchaser has not provided the person with proof that the tax imposed by this article has been or will be collected by the seller or that the purchaser provided the seller with a valid exemption certificate. Every person required to collect tax under this clause shall be deemed to be selling or leasing tangible personal property or services, the sale or use of which is subject to the tax imposed under section 202 . (1.2)(i) A vendor maintaining a place of business within this Commonwealth under Section 201(b)(3.5) in calendar year 2018 shall collect sales tax from July 1, 2019, through March 31, 2020.(ii) A vendor maintaining a place of business within this Commonwealth under Section 201(b)(3.5) in calendar years after 2018 shall collect sales tax from the second quarter, beginning April 1, of the following calendar year through the first quarter, ending March 31, of the next calendar year.(2) Any person required under this article to collect tax from another person, who shall fail to collect the proper amount of such tax, shall be liable for the full amount of the tax which he should have collected.(b.1)Collection by marketplace facilitators. A marketplace facilitator maintaining a place of business in this Commonwealth must collect and remit the sales tax on all sales, leases and deliveries of tangible personal property, and all sales of services, by marketplace sellers whose sales are facilitated through the marketplace facilitator's forum.(c) Exemption Certificates. If the tax does not apply to the sale or lease of tangible personal property or services, the purchaser or lessee shall furnish to the vendor a certificate indicating that the sale is not legally subject to the tax. The certificate shall be in substantially such form as the department may, by regulation, prescribe. Where the tangible personal property or service is of a type which is never subject to the tax imposed or where the sale or lease is in interstate commerce, such certificate need not be furnished. Where a series of transactions are not subject to tax, a purchaser or user may furnish the vendor with a single exemption certificate in substantially such form and valid for such period of time as the department may, by regulation, prescribe. The department shall provide all school districts and intermediate units with a permanent tax exemption number. An exemption certificate, which is complete and regular and on its face discloses a valid basis of exemption if taken in good faith, shall relieve the vendor from the liability imposed by this section. An exemption certificate accepted by a vendor from a natural person domiciled within this Commonwealth or any association, fiduciary, partnership, corporation or other entity, either authorized to do business within this Commonwealth or having an established place of business within this Commonwealth, in the ordinary course of the vendor's business, which on its face discloses a valid basis of exemption consistent with the activity of the purchaser and character of the property or service being purchased or which is provided to the vendor by a charitable, religious, educational , volunteer firefighters' relief association or volunteer firemen's organization and contains the organization's charitable exemption number and which, in the case of any purchase costing two hundred dollars ($200) or more, is accompanied by a sworn declaration on a form to be provided by the department of an intended usage of the property or service which would render it nontaxable, shall be presumed to be taken in good faith and the burden of proving otherwise shall be on the Department of Revenue.(c.1)Authorization to obtain information. In lieu of the exemption certificate required under subsection (c), the department may authorize a vendor to obtain similarly specific information from the vendor's purchasers. This information includes, but is not limited to, the name and address of the purchaser and a valid basis for exemption. The purchases made pursuant to this subsection must be made with a verifiable source of payment connected to the specific purchaser. The information regarding each purchase shall be available at the time the return is filed for the period covering the purchase. The information shall be retained in accordance with Section 271. No such authority shall be granted or exercised, except upon application to and acceptance by the department, in the department's discretion. If authority is granted, it shall be subject to conditions specified by the department.(d) Direct Payment Permits. The department may authorize a purchaser or lessee who acquires tangible personal property or services under circumstances which make it impossible at the time of acquisition to determine the manner in which the tangible personal property or service will be used, to pay the tax directly to the department, and waive the collection of the tax by the vendor. No such authority shall be granted or exercised, except upon application to the department, and the issuance by the department, in its discretion, of a direct payment permit. If a direct payment permit is granted, its use shall be subject to conditions specified by the department, and the payment of tax on all acquisitions pursuant to the permit shall be made directly to the department by the permit holder.Amended by P.L. TBD 2019 No. 13, § 6, eff. 7/1/2019.Amended by P.L. 751 2012 No. 85, § 1.4, eff. 7/2/2012.1971, March 4, P.L. 6, No. 2, art. II, §237. Amended 1972, Dec. 28, P.L. 1633, No. 340, §1; 1976 , March 26, P.L. 60, No. 26, § 1, imd. effective; 1985 , July 1, P.L. 78, No. 29, § 2, effective in 60 days; 2000 , May 24, P.L. 106, No. 23, § 4, effective July 1, 2000; 2002, June 29, P.L. 559, No. 89, § 4.1, effective July 1, 2002.