Section 234-A. Presumed Cost of Doing Business By Retailer.--The presumed cost of doing business by a retailer making the sale shall be the following per centum:
(1) Except as provided under paragraphs (2) and (3), seven per centum.
(2) Beginning 60 days after the effective date of this section or March 1, 2026, whichever is later, eight and one-half per centum.
(3) Beginning one year after the implementation of the rate under paragraph (2), nine and one-half per centum.
(234-A added Dec. 22, 2025, P.L.348, No.57)