72 Pa. Stat. § 7246
Current through Pa Acts 2024-53, 2024-56 through 2024-92
If any sale subject to tax hereunder is wholly or partly on credit, the vendor shall require the purchaser to pay in cash at the time the sale is made, or within thirty days thereafter, the total amount of tax due upon the entire purchase price. The vendor shall remit the tax to the department, regardless of whether payment was made by the purchaser to the vendor, with the next return required to be filed under section 217 of this act.
72 P.S. § 7246