Section 215. Persons Required to Make Returns.--Every person required to pay tax to the department or collect and remit tax to the department, but not including a marketplace seller who solely makes sales through a marketplace facilitator that is required to collect sales tax on the seller's behalf and receives a certification from the marketplace facilitator that the marketplace facilitator will collect, report and remit the proper sales tax, shall file returns with respect to such tax.
(215 amended June 28, 2019, P.L.50, No.13)