Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-212. Compensation to seller for collection and return

For the purpose of compensating sellers for the keeping of prescribed records and the proper accounting and remitting of taxes by them, such sellers shall be allowed a commission of three per centum (3%) of the amount of the tax due and accounted for and remitted to the department, which commission shall be allowed in the form of a deduction in submitting the report of such seller and the payment of the amount due by him. Such compensation, commission or allowance shall not be granted nor shall any deduction be permitted with respect to any taxes not paid on or before the due date thereof or where there is a manifest failure to maintain proper records or make proper prescribed reports.