Collection by Sellers Maintaining Place of Business in Commonwealth

Section 204. Collection by Sellers Maintaining Place of Business in Commonwealth.--Every seller maintaining a place of business in this Commonwealth and making sales of tangible personal property for storage, use or other consumption in this Commonwealth, if not otherwise exempted, shall, at the time of making the sales or, if the storage, use or consumption is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the consumer.