Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7201-A. Situs of local sales tax on certain leased or rental vehicles or crafts

(a) For purposes of this article only, the lease of a motor vehicle, trailer, semitrailer or mobilehome, as defined in 75 Pa.C.S. (relating to vehicles), or of a motorboat, aircraft or other similar tangible personal property required under either Federal or State laws to be registered or licensed shall be deemed to have been completed or used at the address of the lessee.  In the case of a lease, the tax shall be paid by the lessee to the lessor.

(b) For purposes of this article only, the rental of a motor vehicle, trailer, semitrailer or mobilehome, as defined in 75 Pa.C.S., or of a motorboat, aircraft or other similar tangible personal property required under either Federal or State laws to be registered or licensed shall be deemed to be consummated at the place of business of the retailer.  In the case of a rental, the tax due shall be paid by the renter to the retailer.

(c) This article shall only apply to any sales tax imposed under Article XXXI-B of the act of July 28, 1953 (P.L. 723, No. 230), known as the “Second Class County Code,”   1 and under the act of June 5, 1991 (P.L. 9, No. 6), known as the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.”   2

(d) For purposes of this article only, “lease” shall mean a contract for the use of a motor vehicle or other tangible personal property referred to in subsection (a) for a period of thirty days or more.  “Rental” shall mean a contract for the use of a motor vehicle or other tangible personal property referred to in subsection (b) for a period of less than thirty days.