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Senate of Pennsylvania
Session of 2015 - 2016 Regular Session


Posted: January 22, 2015 04:37 PM
From: Senator Elder A. Vogel, Jr.
To: All Senate members
Subject: Exempting Vehicles Purchased by Nonresidents who then Relocate to Pennsylvania from Pennsylvania’s Sales Tax
I plan to introduce legislation amending provisions of the Tax Reform Code in regards to sales tax on vehicles purchased out of state by nonresidents of Pennsylvania. When a nonresident purchases a vehicle within 6 months of moving to Pennsylvania, that new resident of our Commonwealth is required to pay Pennsylvania sales tax minus credit for sales tax paid in the previous state. I believe that penalizing people who relocate to this Commonwealth for purchases made out-of-state while they were residents of another state is unfair and uninviting. This legislation exempts vehicles purchased by nonresidents, who then relocate to Pennsylvania, from Pennsylvania’s sales tax when that purchase was made in another state.

Introduced as SB480