61 Pa. Code § 51.4 - Remittances for payment of sales tax on certain vehicles
(a) With respect to purchases of motor
vehicles from persons registered in the dealer class as defined in
75 Pa.C.S. §§
101-9701, sales tax shall be remitted to the
Department either by the purchaser or the registered dealer.
(b) With respect to purchases from persons
other than registered dealers, the Department of Transportation will accept a
check or draft for payment of sales tax only if the applicant's name appears on
the check or draft either in the capacity of the drawer or alternatively, as a
payee with a special endorsement to the Commonwealth of Pennsylvania. The type
of check or draft which is acceptable on purchases from nonregistered dealers
is illustrated by the following examples. In both of the following
illustrations the applicant is the party to whom the certificate of title will
be issued.
(1)
Applicant as a
drawer.
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(2)
Applicant as a payee.
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(c) The applicant is responsible for payment
of the sales tax. If payment of the tax is made with a check issued by someone
other than the purchaser and the check is uncollectible, the purchaser remains
personally liable for the tax.
(d)
A check for sales tax shall be made payable to "Commonwealth of Pennsylvania"
and sent along with Form MV-4ST, Vehicle Sales and Use Tax Return/Application
for Registration to: Pennsylvania Department of Transportation, Bureau of Motor
Vehicles, Box No. 8593, Harrisburg, Pennsylvania 17105.
Notes
The provisions of this § 51.4 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. § 7270).
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