61 Pa. Code § 31.42 — Tax incidence

Generally, any sale at retail or use of a vehicle within this Commonwealth is subject to tax. This shall include the isolated sale or use of a vehicle required to be licensed or registered under either Federal or State law. Source The provisions of this § 31.42 adopted September 29, 1972, effective September 30, 1972, 2 Pa.B. 1816. Cross References 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). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.