61 Pa. Code § 39.5 — Suspension or revocation of transient vendor certificate

The Department may suspend or revoke a transient vendor certificate if the transient vendor does one of the following: (1) Fails to notify the Department upon entering this Commonwealth to conduct business under § 39.7 (relating to notice prior to entering Commonwealth). (2) Provides the Department with false information regarding the conduct of business within this Commonwealth. (3) Fails to collect and remit to the Department sales tax on tangible personal property or services sold subject to the sales tax. (4) Fails to file with the Department a tax return as provided by section 217 of the TRC (72 P. S. § 7217). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.