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
Payment can be made online when completing a PA-1 Use Tax Return via myPATH at mypath.pa.gov. Mail payments to:
PA DEPARTMENT OF REVENUE
BUREAU OF DESK REVIEW AND ANALYSIS
PO BOX 280709
HARRISBURG PA 17128-0709
Email: RA-RV-BDRA-VCI-SUT@pa.gov