§ 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).
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