Pennsylvania Act 1883-20 — MUNICIPAL MERCANTILE TAX, PROHIBITED

Act text

MUNICIPAL MERCANTILE TAX, PROHIBITED
                   Act of May 17, 1883, P.L. 31, No. 20               Cl. 53
                                  AN ACT

     To prohibit cities, boroughs and municipalities from levying any
        license or mercantile tax, upon persons taking orders for
        goods or merchandise by sample, for individuals or companies
        who pay a license or mercantile tax at their chief place of
        business, and also to prohibit the collection of such
        licenses, or mercantile taxes.

        Section 1.  Commercial travelers not to be taxed
        It shall be unlawful for any city, borough, or municipality,
     to levy any license or mercantile tax upon persons taking orders
     for merchandise by sample from dealers for individuals or
     companies who pay a license or mercantile tax at their chief
     places of business. It shall also be unlawful for any city,
     borough, or municipality to collect such license or mercantile
     tax hereafter, levied by virtue of any ordinance of any city,
     borough, or municipality: Provided, That nothing in this act
     shall authorize such person to sell by retail, to others than
     dealers or merchants.  1883, May 17, P.L. 31, Sec. 1.