Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.20 - Vehicle Rental Tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions
. The following words and terms, when used in this
					 section, have the following meanings, unless the context clearly indicates
					 otherwise:
Licensing and title fees
-Licensing and
						title fees imposed by
						75 Pa.C.S. §§
													1912,
						1916(a), 1920 and 1952(a)
						and collected by the Department of Transportation. The term does not include
						encumbrance fees.
Local sales or use tax
-Sales or Use Tax
						imposed by a county of this Commonwealth or the city of Philadelphia and
						administered by the Department.
PTA
-The Public Transportation Assistance
						Fund created by Article XXIII of the TRC (72 P. S. §
													9301).
Purchaser
-A person who acquires, for
						money or other consideration, the custody or possession of a rental vehicle
						under a rental contract.
Rental contract
-A contract between a
						purchaser and a vehicle rental company for the use of a rental vehicle for 29
						or fewer consecutive days. If a rental vehicle is rented for 29 or fewer
						consecutive days, and the use of the rental vehicle extends beyond a 29-day
						period without entering into a new written contract, the transaction remains a
						rental unless the parties enter into a written lease agreement.
Rental payment
-Full consideration paid
						or delivered or promised to be paid or delivered to the vehicle rental company
						under a rental contract, excluding charges for local sales or use tax, State
						Sales or Use Tax and PTA fees.
Rental vehicle
-A motor vehicle designed
						to transport 15 or fewer passengers or a truck, trailer or semitrailer used in
						the transportation of property other than commercial freight, that is rented
						without a driver. The term does not include a motorcycle, motor-driven cycle,
						school bus, hearse, motor home, camper or mobile home.
State Sales
or
Use Tax
-Sales or Use Tax imposed by Article II of the TRC (72 P. S. §§
													7201-7281.2).
VRT-Vehicle Rental Tax
-The tax
						authorized under Article XVI-A of the TRC (72 P. S. §§
													8601-A-8604-A).
Vehicle rental company
-A business entity
						engaged in the business of renting five or more rental vehicles in this
						Commonwealth.
(b)
General provisions
.
(1)
General
. This section is promulgated to administer Article
					 XVI-A of the TRC relating to the VRT.
(2)
Registration
. A vehicle
					 rental company renting rental vehicles that are subject to the VRT shall
					 register with the Department.
(3)
Returns
. A vehicle rental company shall report the VRT on a
					 return prescribed by the Department. The return is due on a quarterly
					 basis.
(4)
Payment
. A vehicle rental company shall make payment with the
					 return.
(5)
Direct payment
					 permit
. A purchaser cannot use a direct payment permit issued under
					 §
												34.4 (relating to direct payment
					 permit) in conjunction with the VRT because the vehicle rental company may be
					 entitled to a refund of the tax collected.
(6)
Applicability of TRC
.
					 Article II of the TRC and regulations promulgated thereunder apply to the
					 VRT.