Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.48 - Transfers of registrations which are presumed not to be for a purchase price

Current through Register Vol. 54, No. 28, July 13, 2024
The following are examples of transfers of vehicles
						  which are presumed not to be for a purchase price and, therefore, are not
						  subject to tax:
(1)
Transfer
						as a gift.
The transfer by a donor to a donee, without consideration,
						and with an intention on the part of the donor that the transfer be a gift, is
						not be a taxable transfer.
(2)
Transfer by inheritance.
A transfer to an heir or legatee made
						under a provision of the law applicable to the inheritance or devise of
						property by intestacy or will is not a taxable transfer.
(3)
Transfer from sole proprietorship
						business to owner.
A transfer from a business operated as a sole
						proprietorship, whether or not operated under a fictitious name, to the actual
						owner thereof is not a taxable transfer.
(4)
Transfer from husband to wife or
						wife to husband.
A transfer from a husband to his wife or from a wife
						to her husband is not a taxable transfer unless the transfer was made in
						accordance with a property settlement between the parties. When the transfer
						has been made pursuant to a property settlement it is presumed to be made with
						consideration and the burden of proving that no consideration was given for the
						transfer is upon the taxpayer.
(5)
Transfer from husband and wife to husband or to
						wife
-
transfer from husband or from wife to husband and
						wife.
A transfer from a husband and wife, as joint owners; to the
						husband or the wife; or a transfer from a husband or a wife to the husband and
						wife as joint owners; is not a taxable transfer.
(6)
Transfer from trustee,
						administrator or executor to a trust beneficiary.
A transfer from a
						trustee, administrator or executor, to a beneficiary of a trust, is not a
						taxable transfer, if no consideration passes from the beneficiary, or the trust
						settlor. If a consideration has passed, or if the transfer of the vehicle is
						made in contemplation of the passing of this consideration, the transfer is
						taxable.
(7)
Transfer to
						winner of drawing or raffle.
A transfer to a winner of a drawing or
						raffle is deemed to be a gift to the winner, and is not a taxable transfer. The
						purchase of a vehicle by the person who will transfer it to the winner is
						subject to tax.
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 §
														31.47 (relating to transfers of
							 registrations which are presumed to be for a purchase price); 61 Pa. Code
							 §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).