Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 126 - Licenses and License Fees
Section 12653 - Persons taking orders by samples


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.