Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle II - Sales and Use TaxChapter 31 - IMPOSITION
VEHICLES
Section 31.41a - Scope

61 Pa. Code § 31.41a

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Current through Register Vol. 54, No. 50, December 14, 2024
Section 31.41a - Scope

Sections 31.41, 31.42-31.50 and this section apply to the sale or use of vehicles. Transactions involving the rental or lease of motor vehicles are governed by § 47.17 (relating to lease or rental of vehicles and rolling stock) and not by §§ 31.41, 31.42-31.50 and this section.

61 Pa. Code § 31.41a

The provisions of this § 31.41a adopted January 30, 1981, effective 1/31/1981, 11 Pa.B. 500.

This section cited in 61 Pa. Code § 31.7 (relating to use tax); 61 Pa. Code § 31.41 (relating to definitions); 61 Pa. Code § 33.2 (relating to purchase price); and 61 Pa. Code § 60.16 (relating to Local Sales, Use and Hotel Occupancy Tax).