Pennsylvania Code § 73-7111

Persons taking orders by samples.
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(a) Prohibition.-- A township may not impose, levy or collect a license fee or mercantile tax upon a person that takes, by sample, from a dealer or merchant an order for merchandise on behalf of an individual or company that pays a license fee or mercantile tax at the individual's or company's chief place of business.
(b) Retail sales not authorized.-- Nothing in this section authorizes a person to sell by retail to a person other than a dealer or merchant without payment of a license or permit fee.

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