Pennsylvania Consolidated Statutes · § 7111 — Persons taking orders by samples

(a) Prohibition.--A township may not impose, levy or collect a license fee or mercantile tax upon a person that takes, by sample, from a dealer or merchant an order for merchandise on behalf of an individual or company that pays a license fee or mercantile tax at the individual's or company's chief place of business. (b) Retail sales not authorized.--Nothing in this section authorizes a person to sell by retail to a person other than a dealer or merchant without payment of a license or permit fee.