11 Pa. C.S. § 12653
Current through Pa Acts 2024-53, 2024-56 through 2024-92
A city may not levy or collect a license fee or mercantile tax upon a person taking orders for merchandise by sample from a dealer or merchant for persons who pay a license or mercantile tax at their primary places of business. Nothing in this section shall authorize a person to sell by retail to persons other than dealers or merchants without payment of a license or permit fee.
11 Pa.C.S. § 12653