Motor Vehicle Understated Value Program

Motor Vehicle Understated Value Program


Forms 
  • MV-1,  Application for Certificate of Title/Application for Registration 
This form is used to register a vehicle that is not currently titled in Pennsylvania. The licensing agent is required to complete and submit this form directly to PennDOT.  Sales tax exemptions are claimed by listing the appropriate exemption code on line 1A under Section I. Exemption codes are listed on the back of the form. 
This form is used to by authorized issuing agents to verify the fair market value of a motor vehicle. It should be completed in instances where the reported purchase price is significantly lower than the fair market value. The form is available on PennDOT’s Driver and Vehicle Services Web site, under Forms and Publications
This completed form is attached to the MV-1 or MV-4ST for any transfer for which a gift exemption from Pennsylvania sales tax is claimed. The form may be used for vehicles currently titled in Pennsylvania and for any vehicle given as a gift with an existing out-of-state title. The form is available on PennDOT’s Driver and Vehicle Services Web site, under Forms and Publications.
  • MV-4ST,  Vehicle Sales and Use Tax Return/Application for Registration 
This is form is used to transfer vehicles registered and titled in Pennsylvania. Licensing agents are required to complete and submit this form directly to PennDOT. Sales tax exemptions are claimed by listing the appropriate exemption code on line 1A under Section I. Exemption codes are listed on the back of the form.
This form is sent to taxpayers who are billed under the Motor Vehicle Understated Value Program. It should be completed and remitted to the PA Department of Revenue along with payment of the tax. The form is available on the Department’s Web site in the Business Tax section under Forms and Publications
This chart identifies the states for which Pennsylvania grants a credit for sales tax paid on vehicles. This chart is available on the PA Department of Revenue’s Web site in the Business Tax section under Forms and Publications.