When a vehicle is sold between private parties (i.e., not through a dealership), the buyer is responsible for paying the sales tax to the PA Department of Revenue. The buyer must complete and file a Sales and Use Tax form (Form PA-1), along with the required tax payment, within 30 days of the purchase date.
This requirement applies regardless of the relationship between the buyer and seller. There is no specific exemption for the sale of a used car between family members in Pennsylvania.
