Pennsylvania Statutes Title 63 P.S. Professions and Occupations (State Licensed) § 818.325. Exemption from licensure and registration

(1) Public officers in the conduct of sales of vehicles in the performance of their official duties.

(2) Sales finance companies and banks licensed under the provisions of the act of June 28, 1947 (P.L. 1110, No. 476),  1 known as the Motor Vehicle Sales Finance Act, in the conduct of sales of vehicles which have been repossessed by them.

(3) The sale, exchange or purchase by a person in one calendar year of fewer than five vehicles, except manufactured housing or mobile homes, on which sales tax has been paid at the purchase of the vehicle by that person. Where such a vehicle is authorized under Article II of the act of March 4, 1971 (P.L. 6, No. 2),  2 known as the Tax Reform Code of 1971, to be transferred from the person who paid the sales tax to another without being subject to sales tax, such as, but not limited to, wife and husband transfers or disbursements from an estate to a beneficiary, the recipient of the vehicle shall be permitted to sell such vehicle without paying sales tax prior to his sale of the vehicle.

(4) The sale, exchange or purchase of fewer than five manufactured housing or mobile homes by a person in one calendar year.