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2022 Pennsylvania Consolidated & Unconsolidated Statutes
Title 8 - BOROUGHS AND INCORPORATED TOWNS
Chapter 29 - Licenses and License Fees
Section 2904 - Persons taking orders by samples
Universal Citation: 8 PA Cons Stat § 2904 (2022)
§ 2904. Persons taking orders by samples.
(a) Prohibition.--A borough may not impose, levy or collect a license fee or mercantile tax upon a person that takes, by sample, from a dealer or merchant an order for merchandise on behalf of an individual or company that pays a license fee or mercantile tax at the individual's or company's chief place of business.
(b) Limitation.--Nothing in this section shall authorize a person to sell by retail to a person other than a dealer or merchant without payment of a license or permit fee.
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