On June 30, 2013 - Act 42-2013 clarified rules on Sales and Use Tax in regard to the internet. It defines the term "Merchant" to better address internet and remote sales. There are additional regulations associated with this amended definition.
There are more rules and this post contains simplifications and is not comprehensive. Additionally, as always, a professional should be consulted and be presented with specific information.
The information on this website is general information and is for educational use and has not been verified for accuracy nor completeness. You, the reader, should further research your specific individual situation. In addition you should contact your accounting professional for professional advice derived from specific details from your structure and financial position.