Imposition and Rate of Tax

Section 3. Imposition and Rate of Tax.--A State tax is hereby imposed and assessed upon sales of tangible personal property, at the rate of one per centum upon each dollar of the gross income derived from the sales of such property, during the six months period ending February twenty-eighth, one thousand nine hundred thirty-three, or any part of such period, except such sales of tangible personal property made to the United States Government upon evidence satisfactory to the department, and except such sales as are not within the taxing power of this Commonwealth under the Commerce Clause of the Constitution of the United States. Such tax shall be paid at the time and in the manner hereinafter provided.