PRIOR PRINTER'S NO. 2884 PRINTER'S NO. 3371
No. 2231 Session of 1982
INTRODUCED BY BOYES, FEBRUARY 9, 1982
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 1, 1982
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for the registration of transient
11 vendors.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," is amended by adding a
16 definition to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
1 (t) "Transient vendor."
2 (1) Any person who:
3 (i) brings into the Commonwealth, by automobile, truck or
4 other means of transportation, tangible personal property the
5 sale or use of which is subject to the tax imposed by this
6 article;
7 (ii) offers or intends to offer such ANY tangible personal <--
8 property for sale at retail within the Commonwealth; and
9 (iii) does not maintain an established office, distribution
10 house, sales house, warehouse, service enterprise or other place
11 of business within the Commonwealth.
12 (2) The term shall not include a person who delivers
13 tangible personal property within the Commonwealth pursuant to
14 orders for such property which were solicited or placed by mail
15 or other means.
16 Section 2. The act is amended by adding sections to read:
17 Section 248. Registration of Transient Vendors.--(a) Prior
18 to conducting business or otherwise commencing operations within
19 the Commonwealth, a transient vendor shall register with the
20 department. The application for registration shall be in such
21 form and contain such information as the department, by
22 regulation, shall prescribe and shall set forth truthfully and
23 accurately the information desired by the department. This
24 registration shall be renewed and updated annually. NO FEE SHALL <--
25 BE CHARGED FOR THE REGISTRATION OR RENEWAL.
26 (b) Upon registration and the posting of the bond required
27 by section 248.1, the department shall issue to the transient
28 vendor a certificate, valid for one year. Upon renewal of
29 registration, the department shall issue a new certificate,
30 valid for one year, providing the department is satisfied that
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1 the transient vendor has complied with the provisions of this
2 article.
3 (c) The transient vendor shall possess the certificate at
4 all times when conducting business within the Commonwealth and
5 shall exhibit the certificate upon demand by POLICE OFFICERS OR <--
6 authorized employes of the department.
7 (d) The certificate issued by the department shall state
8 that the transient vendor named therein has registered with the
9 department and shall provide notice to the transient vendor
10 that:
11 (1) the transient vendor must notify the department, in
12 writing, before it enters the Commonwealth to conduct business,
13 of the location or locations where it intends to conduct
14 business and the date or dates on which it intends to conduct
15 business;
16 (2) failure to notify or giving false information to the
17 department may result in suspension or revocation of the
18 transient vendor's certificate; and
19 (3) conducting business within the Commonwealth after a
20 certificate has been suspended or revoked may result in criminal
21 conviction and the imposition of fines or other penalties.
22 Section 248.1. Bond.--(a) Upon registration with the
23 department, a transient vendor shall also post a bond with the
24 department in the amount of five hundred dollars ($500) as
25 surety for compliance with the provisions of this article. After
26 a period of demonstrated compliance with these provisions, the
27 department may reduce the amount of bond required of a transient
28 vendor or may eliminate the bond entirely.
29 (b) A transient vendor may file a request for voluntary
30 suspension of certificate with the department. If the department
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1 is satisfied that the provisions of this article have been
2 complied with and has possession of the transient vendor's
3 certificate, it shall return the bond posted to the transient
4 vendor.
5 Section 248.2. Notification to Department; Inspection of
6 Records.--(a) Prior to entering the Commonwealth to conduct
7 business, a transient vendor shall notify the department, in
8 writing, of the location or locations where it intends to
9 conduct business and the date or dates on which it intends to
10 conduct business.
11 (b) While conducting business within the Commonwealth, the
12 transient vendor shall permit POLICE OFFICERS OR authorized <--
13 employes of the department to inspect its sales records,
14 including, but not limited to, sales receipts and inventory or
15 price lists and to permit inspection of the tangible personal
16 property offered for sale at retail.
17 (c) The department may suspend or revoke a certificate
18 issued to a transient vendor if the transient vendor:
19 (1) fails to notify the department as required by subsection
20 (a); or
21 (2) provides the department with false information regarding
22 the conduct of business within the Commonwealth.
23 (d) The department shall promulgate the rules and
24 regulations necessary to implement this section.
25 Section 248.3. Seizure of Property.--(a) If a transient
26 vendor conducting business within the Commonwealth fails to
27 exhibit a valid certificate upon demand by POLICE OFFICERS OR <--
28 authorized employes of the department, those POLICE OFFICERS OR <--
29 authorized employes shall have the authority to seize, without
30 warrant, the tangible personal property and the automobile,
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1 truck or other means of transportation used to transport or
2 carry that property. All property seized shall be deemed
3 contraband and shall be subject to immediate forfeiture
4 proceedings instituted by the department pursuant to procedures
5 adopted by regulation, except as otherwise provided by this
6 section.
7 (b) Property seized pursuant to subsection (a) shall be
8 released upon:
9 (1) presentation of a valid certificate to THE APPROPRIATE <--
10 POLICE OFFICER OR authorized employes of the department; or
11 (2) registration by the transient vendor with the department
12 and the posting of a bond in the amount of five hundred dollars
13 ($500), either immediately or within fifteen days after the
14 property is seized.
15 Section 248.4. Fines.--Any transient vendor conducting
16 business within the Commonwealth while its certificate is
17 suspended or revoked, as provided by section 248.1(b) and
18 248.2(c), shall be guilty of a misdemeanor of the third degree
19 and upon conviction thereof, shall be sentenced to pay a fine
20 not exceeding two thousand five hundred dollars ($2,500) for
21 each offense.
22 Section 248.5. Transient Vendors Subject to Article.--Except
23 as otherwise provided, a transient vendor shall be subject to
24 the provisions of this article in the same manner as a vendor
25 who maintains a place of business within the Commonwealth.
26 Section 3. This act shall take effect in 60 days.
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