Pennsylvania Statutes

§ 12653 — Persons taking orders by samples

Pennsylvania·Title 11 CITIES·Part PART V·Ch. 126 LICENSES AND LICENSE FEES
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.

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