61 Pa. Code § 31.41
The following words and terms, when used in this section and §§ 31.42-31.50, have the following meanings, unless the context clearly indicates otherwise:
Fair rental value-The amount which would be charged for the rental of a vehicle in the open market for a similar period of time and place. When the actual fair rental value is unknown, the Department will recognize 3% of the purchase price as a monthly fair rental value of a vehicle if the purchase price is the fair market value of the vehicle.
Motor vehicle-A vehicle which is self-propelled except one which is propelled solely by human power or by electric power obtained from overhead trolley wires but not operated upon rails.
Prevailing market price-The price which the vehicle will bring if offered for sale in the open market at the time and place of the taxable transfer or use of the vehicle.
Purchase price-The total value of anything paid or delivered or promised to be paid or delivered, whether in money or otherwise, including an encumbrance or other obligation assumed by the transferee.
Registered dealer-A person who has secured a license as a vehicle dealer with the State Board of Motor Vehicle Manufacturers, Dealers and Salesperson, or who is a dealer of motorcycles and is registered with the Bureau of Motor Vehicles, Department of Transportation.
Trailer or semitrailer-A vehicle which is designed to be towed by a motor vehicle and which does not exceed the maximum size and weight for operation on the highway as a licensed vehicle.
Transfer of registration-The procurement from the Bureau of Motor Vehicles, Department of Transportation of a certificate of title or license registration under 75 Pa.C.S. §§ 101-9821.
Vehicle-Every device in, upon, or by which a person or property is or may be transported or drawn upon a highway except devices used exclusively upon rails or tracks and mobile homes.
61 Pa. Code § 31.41
This section cited in 61 Pa. Code § 31.7 (relating to use tax); 61 Pa. Code § 31.41a (relating to scope); 61 Pa. Code § 33.2 (relating to scope); and 61 Pa. Code § 60.16 (relating to Local Sales, Use and Hotel Occupancy Tax).