Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6182. Foreign dealers may be taxed for temporary business

Hereafter the several cities and boroughs of this state shall have power to tax or license foreign dealers in merchandise, or their agents, having no permanent place of business in any such city or borough, but temporarily engaged in selling and disposing of merchandise, either by wholesale or by retail, to an amount not exceeding the local taxes or licenses imposed on resident merchants engaged in a like business:  Provided, That the provisions of this act shall not apply to sales by sample.