Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 7213.6 - Application.Nothing in this section affects the obligations of a vendor to register with the department and to collect and remit sales tax or use tax.
Added by P.L. TBD 2017 No. 43, § 4, eff. 10/30/2017.: Section 33 of 2019 Act 13 provides: "(1) The operation of Sections 213, 213.1, 213.2, 213.3, 213.4, 213.5 and 213.6 of the act shall be suspended as of July 1, 2019. (2) If Section 201(B)(3.5) or 237(B)(1.2) of the act are deemed unconstitutional as a result of a decision of the Pennsylvania supreme court or if a substantially similar statute from another state is deemed unconstitutional by a decision of the United States supreme court, the secretary of revenue shall submit a notice of the decision to the legislative reference bureau for publication in the Pennsylvania bulletin. (3) The suspension of Sections 213, 213.1, 213.2, 213.3, 213.4, 213.5 and 213.6 of the act shall lapse as of the date of the publication of the notice under paragraph (2)."