Section 39.4a. Application of cash security to liability of transient vendors

(a) The Department, upon the written request of a transient vendor, may apply a cash security under § 39.4 (relating to surety bond or other security) to the vendor’s liability for sales and use tax.

(b) The Department’s application of the transient vendor’s security, under subsection (a), will occur as of the date of receipt by the Department of the transient vendor’s request for application.

(c) The Department may, without request, apply a transient vendor’s cash security against his liability for sales and use tax, interest and penalties, if it is determined that the vendor is delinquent. For purposes of this subsection, delinquent means that the transient vendor has failed to collect or timely remit the sales tax due on tangible personal property or services subject to the sales tax, or the transient vendor has failed to timely file a tax return as provided by section 217 of the TRC (72 P. S. § 7217).

The provisions of this § 39.4a adopted April 24, 1987, effective April 25, 1987, 17 Pa.B. 1665.