Definition of Tier-1 Retailer under sales tax act 1990

All tier-1 retailers are required to integrate all their POSs withFBR’scomputerized system. ‘Tier-1 retailer’ is defined in section 2(43A) of theSales Tax Act, 1990, to be a person who falls in any of the following categories:

(a)a retailer operating as a unit of a national or international chain of stores;

(b)a retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

(c)a retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees twelve hundred thousand;

(d)a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”; and

(e)a retailer, whose shop measures one thousand square feet in area or more.

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