72 Pa. Stat. § 7240

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 7240 - Bulk and auction sales

A person that sells or causes to be sold at auction, or that sells or transfers in bulk, fifty-one per centum or more of any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate, involved in a business for which the person is licensed or required to be licensed under the provisions of this article, or is liable for filing use tax returns in accordance with the provisions of this article, shall be subject to the provisions of section 1403 of "The Fiscal Code."

72 P.S. § 7240

1971, March 4, P.L. 6, No. 2, art. II, § 240. Amended 2002, June 29, P.L. 559, No. 89, § 5, effective in 60 days.