Motor Vehicle Understated Value Program

Motor Vehicle Understated Value Program


Credits
 
Pennsylvania grants credit for sales tax that is paid to other states for vehicles purchased for use outside of Pennsylvania, if the other state grants a similar credit for payment of PA sales tax. The Rev-227 – Reciprocity Chart lists states for which Pennsylvania grants credit.
 
Payment of Tax
 
Letters sent under the Motor Vehicle Understated Value Program include a PA-1, Use Tax return, and a self-addressed, stamped envelope that may be used for remitting payment.  Mail payments to:
 
PA DEPARTMENTOF REVENUE
BUREAU OF ENFORCEMENT PLANNING
ANALYSIS & DISCOVERY
PO BOX 281221
HARRISBURG PA 17128-1221