61 Pa. Code § 60.14

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

Section 60.14 - Zero emission vehicles

(a)Definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise:

Comparable vehicle-A motor vehicle which is primarily self-propelled by a combustion engine and is similar to the category type of the zero emission vehicle which is being purchased. The four categories of motor vehicles are as follows:

(i) Passenger car.

(ii) Passenger truck.

(iii) Van.

(iv) Other qualifying motor vehicle-A motor vehicle which is something other than a passenger car, passenger truck or van.

Comparable vehicle amount-The average manufacturer's suggested retail list price (M.S.R.P.) of a comparable vehicle.

Electric vehicle-A motor vehicle which operates solely by use of a battery or battery pack and which meets the applicable Federal motor vehicle safety standards. The term includes a motor vehicle which is powered mainly through the use of an electric battery or battery pack but which uses a flywheel that stores energy produced by the electric motor or through regenerative braking to assist in operation of the motor vehicle.

Hybrid electric vehicle-An electric vehicle which allows power to be delivered to the drive wheels solely by a battery-powered electric motor but which also incorporates the use of a combustion engine to provide power to the battery and which meets the applicable Federal motor vehicle safety standards. The primary source of power for the motor is the electric battery or battery pack and not the combustion engine.

Motor vehicle-A vehicle which is self-propelled and is required to be titled or licensed for highway use.

Power unit-The batteries or battery packs which provide the power to operate a zero emission vehicle.

Premium purchase amount-The amount charged for a zero emission vehicle which is in excess of the comparable vehicle amount.

Zero emission vehicle-A motor vehicle which is an electric vehicle, a hybrid electric vehicle or another type of motor vehicle which produces no emissions of any criteria of pollutants under any operational mode and under any conditions and which meets the applicable Federal motor vehicle safety standards.

(b)Scope.

(1) Effective October 1, 1991, the premium purchase amount shall be excluded from the purchase price in the computation of tax for a new or used zero emission vehicle. As a result of this exclusion, the comparable vehicle amount shall become the purchase price for the purpose of computing the amount of tax due. This exclusion from tax expires on December 31, 1999.

(2) Effective October 1, 1991, the sale at retail or use of power units is excluded from tax. This exclusion from tax expires on December 31, 1999.

(3) The Department will annually establish the comparable vehicle amounts for the categories: passenger cars, passenger trucks and vans. These amounts will be published as a notice in the Pennsylvania Bulletin by the Department and be codified in subsection (d). The last published listing of amounts shall remain in effect until the date the Department publishes a replacement listing of amounts.

(4) If the Department does not establish a comparable vehicle amount for "other qualifying motor vehicle," 25% of the gross purchase price shall be the premium purchase amount unless the purchaser can provide a statement from the manufacturer or other satisfactory documentation which substantiates a higher premium purchase amount.

(c)Computation of tax-zero emission vehicle.

(1) The comparable vehicle amount shall become the purchase amount and from this amount shall be deducted any trade-in to arrive at the taxable amount of the vehicle. If the taxable amount is a negative amount, the taxable amount is zero.

(2) The taxable amount is subject to tax at the applicable tax rates.

(d)Comparable vehicle amounts.

(1) The following comparable vehicle amounts will be used from October 1, 1991, through December 31, 1993:

(i) Passenger car...$20,000

(ii) Passenger truck...$18,900

(iii) Van...$16,400

(2) The following comparable vehicle amounts will be used from January 1, 1994, through December 31, 1994:

(i) Passenger car...$18,900

(ii) Passenger truck...$14,900

(iii) Van...$17,800

(3) The following comparable vehicle amounts will be used from January 1, 1996, through December 31, 1996:

(i) Passenger car...$19,800

(ii) Passenger truck...$15,600

(iii) Passenger van...$18,600

(4) The following comparable vehicle amounts will be used from January 1, 1997, through December 31, 1997:

(i) Passenger car...$20,196

(ii) Passenger truck...$15,921

(iii) Passenger van...$18,972

(5) The following comparable vehicle amounts will be used from January 1, 1998, through December 31, 1998:

(i) Passenger car...$20,661

(ii) Passenger truck...$16,287

(iii) Passenger van...$19,408

(6) The following comparable vehicle amounts will be used from January 1, 1999, through December 31, 1999:

(i) Passenger car...$21,033

(ii) Passenger truck...$16,580

(iii) Passenger van...$19,757

61 Pa. Code § 60.14

The provisions of this § 60.14 adopted July 2, 1993, effective 7/3/1993, 23 Pa.B. 3136; amended June 3, 1994, effective 6/4/1994, 24 Pa.B. 2808; amended April 19, 1996, effective 4/20/1996, 26 Pa.B. 1872; amended December 27, 1996, effective 1/1/1997, 26 Pa.B. 6224; amended December 26, 1997, effective 12/27/1997, 27 Pa.B. 6866; amended December 11, 1998, effective 12/12/1998, 28 Pa.B. 6124.