Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 729. Returns by vendors of and dealers in goods, wares, and merchandise, and auctioneers, brokers, agents, and factors

Every vendor of or dealer in goods, wares, and merchandise, keeper of any restaurant, eating house, cafe, or quick lunch business, auctioneer, stock broker, bill broker, note broker, exchange broker, merchandise broker, factor, commission merchant, real estate broker, agent, and pawnbroker, keeper for profit of a shooting gallery, shuffle board room, billiard or pool room, bowling alley, nine or ten pin alley or any alley or place on or in which any game is played with the use of balls and pins or other objects, owner or lessee of any place of amusement, building, tent, or enclosure, including individuals, firms, limited partnerships, and corporations, who or which are now required by law to make returns to or file applications with the mercantile appraisers, on forms or blanks prepared and furnished by the Auditor General, shall, after the effective date of this act, make such returns or file such applications on forms or blanks prepared and furnished by the Department of Revenue.  In all other respects, such returns and applications shall be made and filed as now provided by law.