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Public Transportation Assistance Fund Taxes and Fees

Public Transportation Assistance Fund taxes fees are dedicated to mass transportation.

New Tire Fee: A $1 per tire fee is imposed on the sale of new tires for highway use in Pennsylvania. The sale of used tires or tires which are for off-highway use are not subject to the fee.

Motor Vehicle Rental Fee: The motor vehicle rental fee is imposed at the rate of $2 per day on a vehicle rental of less than 30 days. If a vehicle is rented for less than 30 days (a rental contract) and subsequently extends beyond 29 days, the transaction remains a rental, and continues to be subject to the $2 daily rental fee until the rental contract is terminated or the parties enter into a lease agreement.

Motor Vehicle Lease Tax: The motor vehicle lease tax is imposed at 3 percent of the total lease price and applies to vehicle leases of 30 days or more.

Any person making sales, rentals or leases subject to PTA taxes or fees are required to obtain a PTA Tax license from the Department of Revenue. You must complete a PA-100 and mail it to PA Department of Revenue, PO Box 280901, Harrisburg, PA 17128.