Tax Type
BPOL Tax
Local Taxes
Description
Location of Merchandise
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Date Issued
01-24-1975
A wholesale merchant must include in its gross receipts for municipal wholesale merchants' license tax purposes sales of merchandise shipped from out-of-state locations directly to customers within the Commonwealth, since the sale is made through its place of business in the city. Location of the merchandise at the time of sale is insignificant because tax liability is based on gross receipts from the seller's place of business.
Attorney General's Opinion