Motor carrier taxes - Pennsylvania

Sales & use taxes

Pennsylvania imposes a sales and use tax on the retail sale, consumption, rental, or use of tangible personal property within the state. The tax is also imposed on certain services relating to such property and on the charge for specific business services. Pennsylvania law allows credit for sales and use tax legally owed and paid to another state, provided the other state grants a substantially similar credit for sales tax paid to Pennsylvania.

The sale of transportation services is exempt from sales and use tax within the state. Additionally, the retail sale or use of motor vehicles, trailers, and semitrailers is exempt from Pennsylvania sales tax if sold to a non-resident to be used and registered in another state within 20 days after delivery of the vehicle.