§ 51.2. Use of automobiles other than for resale; evidence.
(a) Under the recent Federal law, known as the Automobile Information Disclosure Act, Pub. L. No. 85-506, 72 Stat. 325, commonly referred to as the ‘‘Truth in Labeling Act’’, automobile dealers are prohibited from removing truth-in-labeling stickers from new automobiles, except when the dealers intend to use the automobiles for their own personal use in which case the automobiles are not considered to have been purchased by them for resale purposes. New automobile means an automobile to which the equitable or legal title has never been transferred by a manufacturer, distributor or dealer to an ultimate purchaser.
(b) An automobile dealer’s possession of a new automobile, without the stickers may be considered presumptive evidence that the dealer is using the automobile for purposes other than resale and shall be therefore, required to pay use tax on the purchase price of the automobile unless it is established to the satisfaction of the Department that the automobile from which the sticker has been removed was in fact purchased for resale.
Source The provisions of this § 51.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.
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