Motor Vehicle Understated Value Program - Credits and Payments
Credits
Pennsylvania grants credit for sales tax that is paid to other states for vehicles purchased for use outside of Pennsylvania, if the other state grants a similar credit for payment of PA sales tax. The 
REV-227 – Reciprocity Chart lists states for which Pennsylvania grants credit.
Payment of Tax
Letters sent under the Motor Vehicle Understated Value Program include a PA-1, Use Tax return, and a self-addressed, stamped envelope that may be used for remitting payment. Mail payments to:
PA DEPARTMENTOF REVENUE
BUREAU OF ENFORCEMENT PLANNING
ANALYSIS & DISCOVERY
PO BOX 281221
HARRISBURG PA 17128-1221