Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 220-A. Sales; exceptions

The provisions of this article shall not apply to sales of cigarettes a dealer made (i) in an isolated transaction and not in the usual course of business; (ii) where cigarettes are advertised, offered for sale or sold in good-faith clearance sales for the purpose of discontinuing trade in such cigarettes and such advertising, offer to sell or sale shall state the reason thereof and the quantity of such cigarettes advertised, offered for sale or to be sold; (iii) where cigarettes are advertised, offered for sale or sold as imperfect or damaged and such advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale or to be sold; (iv) where cigarettes are sold upon the final liquidation of a business; or (v) where cigarettes are advertised, offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court.