Section 246. Collection and Payment of Tax on Credit Sales.--If any sale subject to tax hereunder is wholly or partly on credit, the vendor shall require the purchaser to pay in cash at the time the sale is made, or within thirty days thereafter, the total amount of tax due upon the entire purchase price. The vendor shall remit the tax to the department, regardless of whether payment was made by the purchaser to the vendor, with the next return required to be filed under section 217 of this act.
(246 amended May 12, 1999, P.L.26, No.4)
Compiler's Note: Section 32(3) of Act 4 of 1999, which amended section 246, provided that the amendment shall apply to amounts deducted as bad debt on Federal income tax returns required to be filed after January 1, 1999.