Motor Vehicle Understated Value Program

Motor Vehicle Understated Value Program


Verification of Purchase Price
 
A purchaser must verify the purchase price by submitting to the Revenue Department a legible copy of the bill of sale, statement from the seller, financial agreement or other relevant information that verifies the purchase price.
 
A bill of sale must include:
  • sellers name, address and phone number
  • purchasers name, address and phone number
  • purchase price
  • date of sale
  • make and model
  • vehicle Identification Number (VIN)
  • verification of sales tax paid if applicable
 If the purchaser submits a statement from the seller, the statement must include all of the following:
  • name, address and phone number of the seller,
  • date of the sale,
  • purchase price
  • seller’s explanation of purchase price
  • make, model and VIN number of the vehicle.
  • seller’s signature
If the Revenue Department is satisfied with the documentation provided, the case will be closed and no additional sales tax will be due. 
 
The Revenue Department does not accept copies of the MV-1, MV-3, MV-4ST  and MV-13 filed with PennDOT as proof of purchase price.
 
Failure to provide the requested documentation will result in the assessment of additional sales tax based on the vehicle’s fair market value, plus penalty fees and interest from the date of the purchase.
 
Verification of purchase price may be faxed to (717) 425-2954 or mailed to:
 
PA DEPARTMENT OF REVENUE
BUREAU OF ENFORCEMENT PLANNING
ANALYSIS & DISCOVERY
PO BOX 281221
HARRISBURG PA 17128-1221