Section 2105 - Exemptions(a) General rule.-- The requirements of this chapter and Chapter 96 (relating to motor carriers road tax) do not apply to the following vehicles: (1) A qualified motor vehicle bearing a Pennsylvania farm vehicle registration plate and operated in accordance with the restrictions of section 1344 (relating to use of farm vehicle plates) or a qualified motor vehicle registered and operated under provisions of another jurisdiction determined by the Department of Revenue to be similar to those restrictions.(2) A qualified motor vehicle exempt from registration as a farm vehicle and operated in accordance with the restrictions of section 1302(a)(10) (relating to vehicles exempt from registration) or a qualified motor vehicle operated under provisions of another jurisdiction determined by the Department of Revenue to be similar to those restrictions.(3) An emergency vehicle as defined by section 102 (relating to definitions).(4) A qualified motor vehicle operated by or on behalf of any department, board or commission of the Commonwealth, or any political subdivision thereof, or any quasi-governmental authority of which this Commonwealth is a participating member, or any agency of the Federal Government or the District of Columbia, any foreign country, or of any state or any political subdivision thereof which grants similar exemptions to publicly owned vehicles registered in this Commonwealth.(5.1) A motorbus owned by and registered to a church.(6) An implement of husbandry as defined by section 102.(7) Special mobile equipment as defined by section 102.(8) An unladen or towed motor vehicle or unladen trailer which enters this Commonwealth solely for the purpose of securing repairs or reconditioning. The repair facility shall furnish to the motor carrier a certificate to be carried by the qualified motor vehicle operator while the vehicle is in this Commonwealth for the purposes of this paragraph.(9) A qualified motor vehicle needing emergency repairs which secures authorization from the Pennsylvania State Police to enter this Commonwealth under this section.(10) A commercial implement of husbandry.(b) Regulations.--The Department of Revenue may promulgate regulations to implement this section. 1984, Feb. 12, P.L. 53, No. 12, § 4, effective in 60 days. Amended 1987, July 13, P.L. 303, No. 56, § 1, imd. effective; 1992, Dec. 18, P.L. 1411, No. 174, § 10, effective in 60 days; 1993, May 20, P.L. 30, No. 10, § 5, effective in 60 days; 1995, Dec. 20, P.L. 669, No. 75, § 11, effective 1/1/1996; 1996, July 11, P.L. 660, No. 115, § 12, imd. effective.