Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3406-203. Payment

Each consumer storing, using or otherwise consuming in this Commonwealth tangible personal property purchased for such purpose or purposes shall be liable for the tax imposed by this act and such liability shall not be extinguished until the tax has been paid to this Commonwealth.

It shall be presumed that tangible personal property purchased on or after the effective date of this act by any person for delivery in this Commonwealth is purchased for storage, use or other consumption in this Commonwealth.