Section 39.2. Registration

(a) Registration as a transient vendor shall be in addition to the registration requirements of section 208 of the TRC (72 P. S. § 7208).

(b) A person who is a transient vendor shall be required to apply for and obtain a transient vendor certificate from the Department prior to conducting business or otherwise commencing operations within this Commonwealth. Application for a transient vendor certificate shall be a supplement to the Application for Sales, Use, and Hotel Occupancy Tax License Form which may be obtained from the Department. In addition to fully completing the license application form—see § 34.1 (relating to registration)—and any other information the Department might require, a transient vendor shall supply the following information:

(1) A description of the security under § 39.4 (relating to surety bond or other security) that accompanies the application.

(2) The location of intended sales in this Commonwealth.