Regulation #15-211: Lease or Rental of Vehicles and Rolling Stock

Clarifies that the sales and use tax is only imposed on leases executed within the Commonwealth where the vehicle is delivered within the Commonwealth or subsequently brought into the Commonwealth during the terms of the lease.

Regulation Details
IRRC Number 1044 Proposed Regulation Received June 06, 1990
Agency Name Department of Revenue PA Bulletin Publish Date June 16, 1990
Regulation Status Proposed Close of Public Comment July 16, 1990
PA Code 61 Pa. Code Chapter 47
61 Pa. Code Chapter 51 		Final Due By
Analysts Assigned Kimberly C Trammell  (KCT)
 IRRC Comments Due August 15, 1990
Final-Form Regulation Received N/A
Public Meeting Date N/A
Published as Final N/A
Actions Taken
Proposed Regulation Deemed Withdrawn - Agency Did Not Submit Final Within Two Years July 16, 1992

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