Section 205-I. Licensing of manufacturers.
(a) Requirements.--In addition to the requirements under section 1221-A of the Tax Reform Code of 1971, applicants for a manufacturer license or renewal of a manufacturer license under Article XII-A of the Tax Reform Code of 1971 shall meet the following requirements:
(1) The premises on which the applicant proposes to conduct business are adequate to protect the revenue.
(2) The applicant is a person of reasonable financial stability and reasonable business experience.
(3) The applicant, or any shareholder controlling more than 10% of the stock, if the applicant is a corporation or any officer or director if the applicant is a corporation, shall not have been convicted of any crime involving moral turpitude.
(4) The applicant shall not have failed to disclose any material information required by the department, including information that the applicant has complied with this article by providing a signed statement under penalty of perjury.
(5) The applicant shall not have made any material false statement in the application.
(6) The applicant shall not have violated any provision of this article.
(7) The applicant shall have filed all required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to a duly authorized deferred payment plan.
(b) Multiple locations.--A manufacturer license granted under Article XII-A of the Tax Reform Code of 1971 shall be valid for one specific location only. Manufacturers with more than one location shall obtain a license for each location.
(205-I added Dec. 22, 2025, P.L.348, No.57)