Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7248.2. Notification to department; inspection of records

(a) Prior to entering the Commonwealth to conduct business, a transient vendor shall notify the department, in writing, of the location or locations where it intends to conduct business and the date or dates on which it intends to conduct business.

(b) While conducting business within the Commonwealth, the transient vendor shall permit authorized employes of the department to inspect its sales records, including, but not limited to, sales receipts and inventory or price lists and to permit inspection of the tangible personal property offered for sale at retail.

(c) The department may suspend or revoke a certificate issued to a transient vendor if the transient vendor:

(d) The department shall promulgate the rules and regulations necessary to implement this section.