(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
Notes
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.
