HB 859: Tax Calculation for Vehicles Sold for Dealer Use and Resale

H.B. 859, P.N. 982 (TURZAI). This would amend the Tax Reform Code, Act 2 of 1971, P.L. 6.
This would delete that only a new or used motor vehicle sold to be used and resold by a dealer within one year would be subject to a use tax according to the vehicle’s fair rental value. Thus, all such sales to dealers would be subject to the use tax according to the vehicle’s fair rental value instead of the vehicle’s fair market value, as under current law.