Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-213. Registration of sellers

Each person desiring to continue to engage or begin to engage in the business of seller, as herein defined, shall, on or before the effective date of this act or prior to the beginning business thereafter, make application to the department for a certificate of registration upon a form prescribed by it. Upon receipt of such application, the department shall promptly issue to each such applicant such a certificate, with duplicates thereof for each additional place of business of the applicant within this Commonwealth. Each certificate or duplicate shall, in addition to the seller’s name and principal place of business, state the place of business to which it is applicable, and shall be prominently displayed at such place of business. A seller who has no regular place of business shall display his certificate upon his cart, stand, truck or other merchandising device. Certificates of registration and duplicates thereof shall be non-assignable and non-transferable and shall be surrendered to the department immediately upon the seller’s ceasing to do business at the place stated therein. Any seller who shall wilfully fail to obtain and display a certificate of registration or duplicates thereof at such of his places of business shall, upon conviction therefor in a summary proceeding, be sentenced to pay a fine of not more than one hundred dollars ($100) and costs of prosecution, and, in default of payment thereof, shall be imprisoned for a period not exceeding thirty days. The failure of any seller to procure the certificate of registration as herein required shall not relieve him from the duty of collecting and remitting the tax as required by this act.