(a) A remote seller or marketplace facilitator required to make an election under
section 213.1(a) 1 that does not elect to collect and remit the tax imposed by section 202 2 shall, no later than January 31 of each year, submit a report to the department. The report shall include, with respect to each purchaser required to receive the
notice under section 213.2(b)(2) 3 during the immediately preceding calendar year, the following:
(1) The purchaser's name.
(2) The purchaser's billing address and, if different, the purchaser's last known
(3) The address within this Commonwealth to which products were delivered to the purchaser.
(4) The aggregate dollar amount of the purchaser's purchases from the remote seller
or marketplace facilitator.
(5) The name and address of the remote seller, marketplace facilitator or marketplace
seller that made the sales to the purchaser.
(b) A referrer required to make an election under section 213.1(a) that does not elect
to collect and remit the tax imposed by section 202 shall, no later than January 31
of each year, submit a report to the department. The report shall include a list of persons who received the notice required under
section 213.3(d). 4
(c) The department shall prescribe the forms of the reports required under this section
and shall make them available on its publicly accessible Internet website. The reports shall be submitted electronically in such manner as the department shall
(d) A report required under this section shall be submitted by an officer of the remote
seller, the marketplace facilitator or the referrer and shall include a statement,
made under penalty of perjury, by the officer that the remote seller, the marketplace
facilitator or the referrer made reasonable efforts to comply with the notice and
reporting requirements of this part.
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