PRIOR PRINTER'S NO. 509 PRINTER'S NO. 1463
No. 461 Session of 2001
INTRODUCED BY MOWERY, WAGNER, HUGHES, KITCHEN, TARTAGLIONE,
TOMLINSON, ROBBINS, THOMPSON, WAUGH, MUSTO, MELLOW, M. WHITE,
KASUNIC, BOSCOLA, COSTA, KUKOVICH, STOUT, EARLL AND STACK,
FEBRUARY 15, 2001
SENATOR EARLL, FINANCE, AS AMENDED, OCTOBER 23, 2001
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for transfer of ownership of
3 vehicle.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 1111(b.1) of Title 75 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 1111. Transfer of ownership of vehicle.
9 * * *
10 (b.1) Transfers relating to the RESET program.--A motor
11 vehicle transferred TO AN INSTITUTION OF PURELY PUBLIC CHARITY <--
12 AS DEFINED IN SECTION 3 OF THE ACT OF NOVEMBER 26, 1997
13 (P.L.508, NO.55), KNOWN AS THE INSTITUTIONS OF PURELY PUBLIC
14 CHARITY ACT, THAT DONATES THE VEHICLE TO A FAMILY WITH AN INCOME
15 LESS THAN 235% OF THE FEDERAL POVERTY INCOME GUIDELINES OR to
16 the Commonwealth or a political subdivision for use in the RESET
17 program administered under section 405.1 of the act of June 13,
1 1967 (P.L.31, No.21), known as the Public Welfare Code, or to a <--
2 nonprofit organization that donates the vehicle to a family with
3 an income less than 235% of the Federal poverty income
4 guidelines shall not be subject to sales or use tax under
5 Article II of the act of March 4, 1971 (P.L.6, No.2), known as
6 the Tax Reform Code of 1971, upon the removal of the vehicle
7 from inventory by any:
8 (1) motor vehicle dealer, importer or wholesaler; or
9 (2) "broker," "dealer" or "distributor," as defined in
10 section 2 of the act of December 22, 1983 (P.L.306, No.84),
11 known as the Board of Vehicles Act.
12 * * *
13 Section 2. This act shall take effect in 60 days.
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