Pennsuylvania Law on Tax Liability in Bulk and Auction Sales

Pennsylvania Statutes
72 P.S. TAXATION AND FISCAL AFFAIRS
Chapter 5 TAX REFORM CODE OF 1971
Article II TAX FOR EDUCATION
Part VI Procedure and Administration
Chapter IV Assessment and Collection of Tax

§ 7240 Bulk and auction sales

Note: Amended

Pennsylvania Statutes
72 P.S. TAXATION AND FISCAL AFFAIRS
Chapter 5 TAX REFORM CODE OF 1971
Article III PERSONAL INCOME TAX
Part VII Withholding of Tax

§ 7321.1 Bulk and auction sales and transfers, notice

(a)    An employer that is liable for filing returns in accordance with the provisions of this part and either sells or causes to be sold at auction, or sells or transfers in bulk, fifty-one per cent or more of any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate held by or on behalf of the employer shall be subject to the provisions of section 1403 of "The Fiscal Code."
(b)    Deleted by 2002, June 29, P.L. 559, No. 89, § 12, effective in 60 days.

Cite as 72 P.S. § 7321.1