61 Pa. Code § 31.43 - Collection of tax

(a) Transfers for which a Certificate of Title is obtained. When there has been a taxable transfer or use of a vehicle and a Certificate of Title is obtained from the Bureau of Motor Vehicles (Bureau) of the Department of Transportation, the applicable tax shall be paid as a prerequisite to the obtaining of a Certificate of Title. When the purchaser permits another person or firm to pay the tax and that person's or firm's check is uncollectible, the purchaser shall remain personally liable for the tax. All transfers for registration shall be accompanied by a Form MV-4ST "Vehicle Sales and Use Tax Return," whether or not the transfer is subject to tax.

(b) Transfers by registered dealers for which a Certificate of Title is not obtained. When there has been a taxable transfer of a vehicle, by a registered dealer, and the dealer knows or has reason to know that a Certificate of Title will not be obtained or required from the Bureau, the dealer shall be registered with the Bureau and collect and remit the applicable tax upon the purchase price of the vehicle. The failure of a dealer to have evidence which establishes the securing of a Certificate of Title for or by the customer presumptively shall make the dealer liable for any tax applicable to the transfer. When the Registered Dealer collects the applicable tax from his customer, he shall insert upon the customer's purchase invoice the amount of tax which he has collected.

Notes

61 Pa. Code § 31.43

The provisions of this § 31.43 adopted September 29, 1972, effective 9/30/1972, 2 Pa.B. 1816.

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).