61 Pa. Code § 31.46

Current through Register Vol. 54, No. 50, December 14, 2024

Section 31.46 - Transfer of registrations which are not subject to tax

Transfer of registrations which are not subject to tax are as follows:

(1) Transfers to registered dealers who have purchased the vehicle for purposes of reselling it in the ordinary course of the registered dealer's business operations. The registered dealer's license number shall be inserted on the reverse side of Form REV-191.

(2) Transfers to persons engaged in the rental or lease of vehicles in the ordinary course of their business operations. Persons claiming this exemption are required to be registered with the Department of Revenue. The lessor's sales tax license number shall be inserted on the reverse side of Form REV-191.

(3) Transfers to nonresidents of this Commonwealth for use outside of this Commonwealth and registered in a state other than this Commonwealth within 20 days after delivery to the buyer.

(4) Transfers in connection with the establishment of a permanent resident or place of business provided the vehicle was purchased more than 6 months prior to entering the Commonwealth. Military personnel whose home of record is an address in the Commonwealth at the time of the purchase of the vehicle are not entitled to this exemption. Vehicles purchased within 6 months of establishing a permanent residence or business shall be subject to tax upon the original purchase price.

(5) Transfers to persons engaged in the business of rendering a common carrier public utility service. A contract carrier is not entitled to an exemption. The common carrier's Pennsylvania Public Utility Commission (PUC) or Interstate Commerce Commission (ICC) number shall be inserted on the reverse side of Form REV-191. To be exempt from the payment of tax, the following requirements shall be met:

(i) The vehicle shall be used directly in rendering the service.

(ii) The person shall be registered with the PUC or the ICC as a common carrier public utility.

(6) Transfers to organizations qualifying as the following:

(i) Religious organizations.

(ii) Nonprofit education institutions.

(iii) Charitable organizations.

(iv) Volunteer firemen's organizations.

(7) The exemption applies only to vehicles used by the organization in its related activities. It does not include vehicles primarily used to maintain real estate such as lawn tractors, snow plows, and the like. The exemption does not apply to modular or mobile homes which constitute an improvement to real estate even though they may qualify as a vehicle under 75 Pa.C.S. §§ 101-9821 (relating to the Vehicle Code). To claim the exemption, the organization or institution shall be registered as an exempt organization with the Bureau of Sales and Use Tax and, in the case of charitable organizations, must have obtained a Charitable Exemption Number which shall be inserted on the reverse side of Form REV-191.

(8) Transfers to organizations which are exempt from the payment of tax as a result of legislative statutes other than the TRC (72 P. S. §§ 7101-8203) such as: Municipal authorities created under the Municipal Authorities Acts of 1935 or 1945 (53 P. S. §§ 301-322), or similar acts. Organizations claiming exemption as a result of a particular statute shall cite the section of the applicable law providing for exemption at line 9 on the reverse side of Form REV-191.

(9) Transfers to persons engaged in the business of manufacturing, processing, mining, farming, dairying and rendering public utility services, other than common and contract carriers, when such vehicles shall not be required to be licensed under the Vehicle Code and are directly used in the operations. See also § 31.49 (relating to limited exemption to certain businesses).

61 Pa. Code § 31.46

The provisions of this § 31.46 adopted September 29, 1972, effective 9/30/1972, 2 Pa.B. 1816.

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