Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7213. Definitions

(a) “Affiliated person.” A person that, with respect to another person:

(b) “Forum.” A place where sales at retail occur, whether physical or electronic. The term includes a store, a booth, a publicly accessible Internet website, a catalog or similar place.

(c) “Marketplace facilitator.” A person that facilitates the sale at retail of tangible personal property. For purposes of this section, a person facilitates a sale at retail if the person or an affiliated person:

The term includes a person that may also be a vendor.

(d) “Marketplace seller.” A person that has an agreement with a marketplace facilitator pursuant to which the marketplace facilitator facilitates sales for the person.

(e) “Notice and reporting requirements.” The notice requirements under section 213.2 and the reporting requirements under sections 213.3 and 213.4.  1

(f) “Referral.” The transfer by a referrer of a potential purchaser to a person that advertises or lists products for sale on the referrer's platform.

(g) “Referrer.” A person, other than a person engaging in the business of printing or publishing a newspaper, that, pursuant to an agreement or arrangement with a marketplace seller or remote seller, does the following:

The term does not include a person that:

The term includes a person that may also be a vendor.

(h) “Remote seller.” A person, other than a marketplace facilitator, a marketplace seller or a referrer, that does not maintain a place of business in this Commonwealth that, through a forum, sells tangible personal property at retail, the sale or use of which is subject to the tax imposed by this article. The term does not include an employe who in the ordinary scope of employment renders services to his employer in exchange for wages and salaries.