Section 8043. Situs for local sales tax for cities of the first class.
Notwithstanding any provisions of Chapter 5 of the act of June 5, 1991 (P.L.9, No.6), known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class, and Article II-B of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, to the contrary, a sale at retail shall be deemed consummated at the same location that the sale is deemed to be consummated for purposes of Article II of the Tax Reform Code of 1971, except as otherwise provided in Article II-A of the Tax Reform Code of 1971.
(8043 added July 12, 2026, P.L.265, No.21)
Compiler's Note: See section 35(2) of Act 21 of 2026 in the appendix to this act for special provisions relating to applicability.