Pennsylvania is the second U.S. state after Washington State that is subject to e-commerce sales tax. The taxation act took effect on Easter (April 1). The new bill provides that any retail e-commerce that has a transaction value of more than $10,000 in Pennsylvania, regardless of whether or not there is an entity in the state, must levy a sales tax on the consumer. The bill also requires e-commerce websites and third-party e-commerce platforms (such as Amazon, eBay, etc.) to be responsible for the collection of sales tax. However, there is a clause in the bill that allows e-commerce companies to pass the pressure of taxation on consumers. According to the Pennsylvania Revenue Department, e-commerce companies can choose to comply with the "notice and reporting requirements" clause. According to the terms, these companies must issue written warnings on their websites, invoices, receipts and other documents to remind consumers to purchase products on their websites. At the time, a "use tax" (use tax, 6% of the sales tax rate) must be reported. If consumers do not pay taxes on time, they may be fined and have to pay late fees. Pennsylvania begins to tax, online shopping consumers may want to "scratch"