§ 51.3. Rental of vehicles.
(a) Motor vehicle rental concerns maintaining a place of business in the Commonwealth under section 201(b) of the act of March 4, 1971 (P. L. 6, No. 2) (72 P. S. § 7201(b)) shall collect tax on rental payments which are attributable to leases executed in the Commonwealth or to leases in which the motor vehicles involved are delivered to the lessee or otherwise used by the lessee in the Commonwealth.
(b) A credit in the amount of tax paid to another state shall be granted in accordance with section 206 of the act against tax liability incurred under the act by lessees or lessors of motor vehicles with respect to the use in this Commonwealth of vehicles which have been subject to similar tax in another state.
The provisions of this § 51.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.
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