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11 Pa.C.S. § 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.

Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.