61 Pa. Code § 31.50 - Taxable services rendered on vehicles

(a) A person who maintains a place of business in this Commonwealth, and repairs or services vehicles, or sells equipment, parts or accessories therefor, shall register with the Department for the collection and remission of tax. The person shall collect and remit tax upon the transactions.

(b) When a Registered Dealer installs parts upon a new or used vehicle which was purchased from him, and makes no charge for the parts because they are furnished under a warranty given in conjunction with original purchase of the vehicle, he need not collect tax upon the furnished parts. When a partial warranty was given, and the dealer makes a charge based upon a percentage of the charge which he normally would ask for the parts, tax shall be collected by the dealer upon the amount actually charged the purchaser, since with respect to that portion of the transaction which is not consummated under the warranty, the transfer is deemed to be a sale.

Notes

61 Pa. Code § 31.50

The provisions of this § 31.50 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).