1. (a) With respect to purchases of motor vehicles from persons registered in the dealer class as defined in 75 Pa.C.S. § § 101—9701, sales tax shall be remitted to the Department either by the purchaser or the registered dealer.

2. (b) With respect to purchases from persons other than registered dealers, the Department of Transportation will accept a check or draft for payment of sales tax only if the applicant’s name appears on the check or draft either in the capacity of the drawer or alternatively, as a payee with a special endorsement to the Commonwealth of Pennsylvania. The type of check or draft which is acceptable on purchases from nonregistered dealers is illustrated by the following examples. In both of the following illustrations the applicant is the party to whom the certificate of title will be issued.

   1. (1) Applicant as a drawer.

      

3. (c) The applicant is responsible for payment of the sales tax. If payment of the tax is made with a check issued by someone other than the purchaser and the check is uncollectible, the purchaser remains personally liable for the tax.
4. (d) A check for sales tax shall be made payable to ‘‘Commonwealth of Pennsylvania’’ and sent along with Form MV-4ST, Vehicle Sales and Use Tax Return/Application for Registration to: Pennsylvania Department of Transportation, Bureau of Motor Vehicles, Box No. 8593, Harrisburg, Pennsylvania 17105.

Authority

The provisions of this § 51.4 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. § 7270).

Source

The provisions of this § 51.4 adopted September 8, 1972, effective September 9, 1972, Pa.B. 1686; amended July 28, 1989, effective July 29, 1989, 19 Pa.B. 3166. Immediately preceding text appears at serial pages (40394) and (89219).