Section 8044. Situs for local sales tax for counties of the second class.
Notwithstanding any provisions of Article XXXI-B of the act of July 28, 1953 (P.L.723, No.230), known as the Second Class County Code, to the contrary, a sale at retail shall be deemed consummated at the same location that it is deemed to be consummated for purposes of Article II of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, except as otherwise provided in Article II-A of the Tax Reform Code of 1971.
(8044 added July 12, 2026, P.L.265, No.21)
Compiler's Note: See section 35(3) of Act 21 of 2026 in the appendix to this act for special provisions relating to applicability.