61 Pa. Code § 58.4 — Commission vendors of greeting cards

When a dealer places greeting cards or similar items with a licensed vendor registered under the act who is to sell the merchandise on a commission basis, the registered vendor may report his sales on his sales tax return and regard the dealer as a wholesaler. Should the registered vendor fail to report the transaction or pay the proper tax the dealer would be liable for the tax due. 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.