61 Pa. Code § 31.49 — Limited exemption to certain businesses

(a) Persons engaged in the business of manufacturing, processing, mining, farming, dairying or rendering a public utility service, other than common carriers, shall pay tax upon the transfer of a vehicle required to be licensed under 75 Pa.C.S. § § 101—9821 (relating to the Vehicle Code). When the person purchases a vehicle for which he obtains a Certificate of Title which is not required to be licensed under the Vehicle Code; and is directly used by the purchaser in his business of manufacturing, processing, mining, farming, dairying or rendering his public utility service, other than a common carrier, the use of the vehicle is exempt from tax. (b) Persons who may qualify for this exemption are required to pay the applicable tax as a prerequisite to registration of the vehicle, but may file a Petition for Refund with the Department (Attention: Secretary, Board of Appeals) for a refund of the tax they have paid provided the use of the vehicle qualifies for exemption. Source The provisions of this § 31.49 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 § 31.46 (relating to transfer of registrations which are not subject to tax); 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.