Registered Vehicles and Commercial Implements of Husbandry
State law requires that agricultural vehicles, which are required to be registered under the Vehicle Code for highway use, are subject to Sales Tax. The purchase of all trucks which are intended by the purchaser to bear commercial or farm truck registration plates is subject to Sales Tax. Commercial implements of husbandry are also subject to PA sales tax.
Registration-exempt vehicles and IMPHs (Implements of Husbandry) are exempt from PA sales tax.
Tax Guide for Farmers