most recent June for which numbers are available, with that
of the previous June figure. If the Consumer Price Index
declines for a given period, the surcharge amount shall be
unchanged for that year. The department shall, within 10 days
following the determination, transmit a notice of the
determination to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin.
(b) Collection and remittance of surcharge by sellers.--
(1) The surcharge shall be collected by the seller from
the consumer for each retail transaction occurring in this
Commonwealth.
(2) The surcharge shall be applied to the cost of each
retail transaction regardless of whether the retail
transaction occurred in person, by telephone, through the
Internet or by any other method. A retail transaction that is
conducted in person by a consumer at a business location of
the seller shall be treated as occurring in this Commonwealth
if that business location is in this Commonwealth. Any other
retail transaction shall be treated as occurring in this
Commonwealth if the retail transaction is treated as
occurring in this Commonwealth under section 202(e.1) of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971 .
(3) The surcharge shall be either separately stated on
an invoice, receipt or other similar document that is
provided to the consumer by the seller or otherwise
conspicuously disclosed to the consumer by the seller.
(4) The surcharge is a liability of the consumer and not
of the seller or any provider, except that the seller shall
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