§ 31.48. Transfers of registrations which are presumed not to be for a purchase price.
The following are examples of transfers of vehicles which are presumed not to be for a purchase price and, therefore, are not subject to tax:
(1) Transfer as a gift. The transfer by a donor to a donee, without consideration, and with an intention on the part of the donor that the transfer be a gift, is not be a taxable transfer.
(2) Transfer by inheritance. A transfer to an heir or legatee made under a provision of the law applicable to the inheritance or devise of property by intestacy or will is not a taxable transfer.
(3) Transfer from sole proprietorship business to owner. A transfer from a business operated as a sole proprietorship, whether or not operated under a fictitious name, to the actual owner thereof is not a taxable transfer.
(4) Transfer from husband to wife or wife to husband. A transfer from a husband to his wife or from a wife to her husband is not a taxable transfer unless the transfer was made in accordance with a property settlement between the parties. When the transfer has been made pursuant to a property settlement it is presumed to be made with consideration and the burden of proving that no consideration was given for the transfer is upon the taxpayer.
(5) Transfer from husband and wife to husband or to wife—transfer from husband or from wife to husband and wife. A transfer from a husband and wife, as joint owners; to the husband or the wife; or a transfer from a husband or a wife to the husband and wife as joint owners; is not a taxable transfer.
(6) Transfer from trustee, administrator or executor to a trust beneficiary. A transfer from a trustee, administrator or executor, to a beneficiary of a trust, is not a taxable transfer, if no consideration passes from the beneficiary, or the trust settlor. If a consideration has passed, or if the transfer of the vehicle is made in contemplation of the passing of this consideration, the transfer is taxable.
(7) Transfer to winner of drawing or raffle. A transfer to a winner of a drawing or raffle is deemed to be a gift to the winner, and is not a taxable transfer. The purchase of a vehicle by the person who will transfer it to the winner is subject to tax.
Source The provisions of this § 31.48 adopted September 29, 1972, effective September 30, 1972, 2 Pa.B. 1816.
Cross References This section cited in 61 Pa. Code § 31.7 (relating to use tax); 61 Pa. Code § 31.41 (relating to definitions); 61 Pa. Code § 31.41a (relating to scope); 61 Pa. Code § 31.47 (relating to transfers of registrations which are presumed to be for a purchase price); 61 Pa. Code § 33.2 (relating to purchase price); and 61 Pa. Code § 60.16 (relating to Local Sales, Use and Hotel Occupancy Tax).
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