Dealer Instruction Manual 03-17

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DEALERINSTRUCTIONMANUALSnowmobile/ATVRegistration Section

TABLE OF CONTENTSDEFINITIONSATV Class 1 .1ATV Class 2 .1Snowmobile .1Dealer .1REGISTRATION DEFINITIONSActive Registration.2Limited Registration .2Transfer Registration .2No Registration .2APPLICATION FORM INSTRUCTIONS .3, 4APPLICATION DOCUMENTATION.5TEMPORARY REGISTRATION .5TRANSFER FEE .5REPLACEMENTS/DUPLICATES .6RENEWALS .6LIENS.6SURVIVING SPOUSE .6OUT-OF-STATE REGISTRATIONSSales Tax . 7Application and Documentation . 7LIABILITY INSURANCE .7NOTARIZATION .7STOLEN SNOWMOBILES AND ATVS .7PENNSYLVANIA SALES AND USE TAX .8EXEMPTION INFORMATION.8-10SNOWMOBILE/ATV FEE CHART .11CONTACT INFORMATION .12FORMS-i-

DEFINITIONSATVCLASS 1: A motorized off-highway vehicle which travels on three or more inflatable tires andwhich has a maximum width of 50 inches and a maximum dry weight of 1200 pounds.CLASS 2: A motorized off-highway vehicle which travels on three or more inflatable tires andwhich exceeds the width of 50 inches or a dry weight which exceeds 1200 pounds.Any ATVs exceeding a maximum weight of 1200 pounds and a maximumwidth of 58 inches is not permitted on our trail system.Class 2 machines include: Kawasaki mule, Yamaha Rhino, John Deere Gator, Kubota KTV,Suzuki QUV, Polaris Ranger, Pug, Bombardier XL, Polaris Sportsman 6X6, Max, Arctic CatProwler, EZ-Go, Argo, etc.The term ATV does not include trail bikes, golf carts, dune buggies or go-carts; military, fire,emergency and law enforcement vehicles, agricultural vehicles. In addition it does not includeoff-road motor vehicles used exclusively as utility vehicles for agricultural or businessoperations.SnowmobileAn engine-driven vehicle which:(1)(2)(3)(4)Is designed to travel over snow or iceHas an endless belt track or tracksIs steered by a ski or skisHas an overall width of 48 inches or lessDEALERA person who is in the business of selling snowmobiles or all-terrain vehicles at wholesale orretail in the Commonwealth.Messengers and notaries may also register as snowmobile/ATV dealerships enabling them toprocess applications; and issue plates, decals and expiration stickers.-1-

REGISTRATION DEFINITIONSATV PLATES STAY WITH THE MACHINES!!!SNOWMOBILE REGISTRATION DECALS STAY WITH THE MACHINES!!!(We are finding many cases where dealerships are assigning new plate/decals every time theytransfer title/registration on used ATVs and Snowmobiles)ACTIVE REGISTRATION:(Operating vehicle off of your own personal property)(1)Required to carry a snowmobile or ATV valid registration card(2)Required to display on the snowmobile a registration decal, or on the ATV aregistration plate as required by DCNR(3)Required to display an expiration sticker as required by DCNRLIMITED REGISTRATION:(Limited to operating vehicle on land owned/leased by the owner/operator of vehicle)(1)Required to carry a snowmobile or ATV valid “limited” registration card(2)Required to display on the snowmobile a registration decal, or on the ATV aregistration plate as prescribed by DCNRNO EXPIRATION STICKER DISPLAYEDTRANSFER REGISTRATION:(Same owner, different machine) Existing Registration time does not transfer to a new ownerwhen selling the machine to a new owner).(1)TIME left on the registration of the old machine is transferred to the new machineNote: Do not transfer the plate to the new machine. Plate stays with the old machine.NO REGISTRATION:(Farmers and businesses claiming sales tax exemption, are not registered)-2-

APPLICATION FORM INSTRUCTIONSIMPORTANT: All applications must be delivered to DCNR within 15 days of the date of purchase!NO MORE THAN 2 APPLICATIONS PER CHECK!!!SECTION A:1) Complete vehicle information – make, VIN, year, model name & number, date ofpurchase.2) Trade In Information – All trade in information must be listed here; including the VIN ofthe traded in vehicle.SECTION B:1) Owner/Co-Owner name and address2) List physical address along with the PO Box address3) County name must be entered on all appsSECTION C:Name and address of lien holder (s).SECTON D:1) Temporary registration number and date issued (if applicable) When you list a temporary sticker number in section D on the application, pleasealso write down the issue date. Expiration date is 45 days from issue date.2) Dealer Number - Please list the correct dealer number (NOT THE MSGR #)(Snowmobile app – use snow dealer #, ATV app – use ATV dealer #)SECTION E:1) Mark the correct class of the vehicle2) Answer the registration question and list any previously assigned decal or plate(Plates/decals stay with the machine, not the owner.)SECTION F:Mark the correct type of registration, regular or limitedSECTION G:Owner/Co-Owner’s signature and telephone number-3-

TOP RIGHT- HAND CORNER OF APPLICATION1) ATV plate number or snowmobile decal number you assigned to this Machine.2) Official Use Only – LEAVE BLANKTAX, REGISTRATION AND TITLE1.Purchase Price – price customer paid for the machine2.Less Trade In – trade in allowance (if applicable)3.Taxable Amount – Line 2 subtracted from Line 14.Sales Tax – 6% (.06) times the purchase price7% (.07) times the purchase price if purchased in Allegheny County8% (.08) times the purchase price if purchased in Philadelphia CountyTAX IS BASED ON WHERE VEHICLE IS PURCHASED5.Less Tax Credit – subtract any sales tax paid to another state. Need copy of invoiceshowing taxes paid6.Sales Tax Due – Sales tax owed to Pennsylvania7.Applicant’s Sales Tax License Number – List Sales tax license number if customer isexempt from paying Pennsylvania Sales Tax due to a business exemption8.Exemption Code – If exempt from PA tax, list one of the codes listed on the back of theapplication9.Security Interest Fee - 5.00 to add a lien to an already existing title for the current owner.This fee is not to be included if this is a new purchase to list the lien holder.10.Registration Fee - 20.00 for active registration11.Title Fee/Duplicate Fee - 22.5012.Grand Total – Total sum of tax and fees-4-

APPLICATION DOCUMENTATIONAll applications must have the following documentation attached!!!(1)Proof of VIN (serial number) - MSO, legible tracing, photograph or a signed verificationby a certified mechanic *(2)Proof of ownership – MSO, invoice or Bill of Sale *(3)Sales Tax – remit sales tax or proof of payment of sales tax; or theappropriate sales tax exemption code. You must include appropriate tax exempt form suchas PA Exemption Form REV-1220 or Gift Form 1320-FM-DCNR0046(4)Fees: (a) Title fee(b) Registration fee(4)Check: Total of tax and fees. Check/Money Order payable to DCNR 22.50 20.00 (Active registration only)*TITLE NOTEIf the snowmobile or ATV is a previously owned and titled machine, this application must havethe previous title attached signed and notarized in Section A and D by the seller and the buyer.The previous title attached to the application covers both Items 1 and 2 above. It serves as proofof VIN and ownership.ATVs used exclusively as utility vehicles for agriculture or business operations are not requiredto title. If ATVs are titled for the exclusive use for agriculture or business operations the ownermust submit a Tax Exemption form REV-1220 as notated on page 9 of this Dealer InstructionManual.TEMPORARY REGISTRATIONA temporary registration is issued for the convenience of an individual to operate his/hersnowmobile or ATV legally upon purchase.A T-tag is issued in accordance with an appropriate ATV plate or snowmobile decal. With apermanent marker, complete the expiration date on the T-tag (45 days from issuance).TRANSFER FEEA 5.00 registration fee is charged when an individual with a currently registered machine sellsor trades his machine for a new one and applies the time left on his old registration to his newregistration. Assign a T-tag and we will issue the appropriate expiration sticker.(Transfer fee: same owner – different machine)-5-

REPLACEMENTS/DUPLICATESUse Form 1310-FM-DCNR0018 when applying for replacements or duplicates (cards, decals,plates, expiration stickers, etc). Attach check for appropriate fees.ISSUE T-TAGS FOR ALL REPLACEMENT EXPIRATIONSTICKERS- - DCNR WILL ISSUE THE APPROPRIATEQUARTERLY EXPIRATION STICKER.RENEWALSYou are permitted to do renewals. Charge the 20 renewal fee. If you are a dealership thatissues t-tags, please issue the customer a temporary tag good for 45 days.LIENSTo record a lien on an existing title:1) Complete Application form2) Attach the original title3) Attach a 5.00 lien feeThe fee is charged when adding a lien after the original title has been processedfor the current owner!!SURVIVING SPOUSEThe surviving spouse will get his/her title free only if they have the original title to submit withthe application along with a copy of the death certificate. The surviving spouse needs to sign andhave their signature notarized on the existing title in Section A. If they are transferringownership to themselves they also need to sign & have their signature notarized in Section D onthe back of the title.-6-

OUT-OF-STATE REGISTRATIONS OR TITLING(Out-of-State residents may title in PA, but it is not required.)SALES TAXWhen an out-of-state resident purchases a snowmobile or ATV from your dealership and takesthe machine with them, they are required to pay Pennsylvania Sales Tax. If you deliver themachine out-of-state to their residence, they do not have to pay Pennsylvania tax unless he/shewants to register/title their machine in Pennsylvania. At this time they either pay thePennsylvania tax or prove they paid sales tax in their own state.APPLICATION AND DOCUMENTATION1)2)3)4)Completed application form (1300-FM-DCNR0043)Proof of VINProof of OwnershipSales tax or proof sales tax has been paid if machine was purchased in Pennsylvania or ifrequesting a title5) 20 registration fee6) 22.50 title fee (only if requesting title)LIABILITY INSURANCELiability insurance is required for a snowmobile or ATV for which active registration is required.(registration where the owner operates off of his own personal property)Proof of insurance shall be produced by the owner or operator upon the request of a magistrate orlaw enforcement officer.NOTARIZATIONDCNR still requires their titles to be notarized.The Notary Public Law was amended 7/01/2003. Under the amended law, notaries are no longerrequired to use an embosser. They are only required to use an ink-stamped seal.STOLEN SNOWMOBILES AND ATVSWhen a snowmobile or ATV is stolen, it should be reported to DCNR and also to the StatePolice in their area. Upon receipt of notification in the form of a stolen vehicle report or incidentreport of a stolen machine, we immediately mark the record accordingly and put an immediatestop to any further processing.When a unit has been recovered, the owner of the machine should immediately notify theSnowmobile/ATV section with a notarized statement of recovery.-7-

ACCIDENT REPORTSAccident reports are handled by the Bureau of Forestry.Telephone number: 717-783-7941DISPLAY OF REGISTRATION AND EXPIRATION STICKERSWhen an ATV is registered in Pennsylvania, the Snowmobile/ATV Law requires that BOTH themetal registration plate AND the 2-year expiration stickers be displayed on the machine.When a snowmobile is registered in Pennsylvania, the Snowmobile/ATV Law requires thatBOTH the black/white registration decals AND the 2-year expiration stickers be displayed on themachine.PENNSYLVANIA SALES AND USE TAXGeneralSales of all-terrain vehicles (ATVs) and snowmobiles are subject to Pennsylvania sales tax of 6percent of the purchase price when taken possession of or subsequently used in Pennsylvania.An additional 1 percent local sales tax applies to items purchased or used in Allegheny County.Two percent local tax applies to items purchased or first used in Philadelphia on or after Oct. 8,2009. Prior to Oct. 8, 2009, the Philadelphia local tax was 1 percent The dealer collects the salestax at the time of the sale and forwards it (or proof that it was previously paid), along with theapplication for title and registration, to the PA Department of Conservation and NaturalResources (DCNR). DCNR then forwards the sales tax to the Department of Revenue.Services performed on ATVs and snowmobiles are also subject to state and local sales tax.To collect and remit sales tax directly to the Department of Revenue, a dealer must obtain a salestax license. A dealer may register for a sales tax license online throughwww.paopenforbusiness.com or by completing the Pennsylvania Enterprise Registration Form,PA-100. The form is available on the Department of Revenue’s Web site,www.revenue.state.pa.us and from Revenue’s Forms Ordering Service,1-800-362-2050.Failure to remit sales tax to the commonwealth is a crime and may result in fines and/orimprisonment.Sales Tax Exemption InformationCertain ATV and snowmobile sales may be exempt from sales tax, and many sales taxexemptions are listed on the Pennsylvania Exemption Certificate, REV-1220 AS. Sales exemptfrom sales tax include the following.-8-

Sales to Commonwealth or federal government agenciesNo sales tax is due when the ATV or snowmobile is purchased by an agency or instrumentalityof the Commonwealth of Pennsylvania or U.S. government. However, the dealer is responsiblefor maintaining a copy of the valid exemption certificate provided by the purchasing agency orother documentation for each sale proving the purchaser was a commonwealth or federalgovernment agency.Business ExemptionsCertain business exemptions may apply to purchases of ATVs and snowmobiles depending onhow the vehicle is used. The dealer is responsible for maintaining a copy of the valid exemptioncertificate provided by the customer for each sale where a business exemption is claimed.The most common business exemption claim for ATVs is farming. Only ATVs that qualify asmultipurpose agricultural vehicles are eligible for the farming exemption. In order for an ATV tobe a multipurpose agricultural vehicle, the vehicle must be exclusively used for agriculturalpurposes, and it must be operated on the farm, on roads adjoining the farm or between thepurchaser’s farms, which are no more than two miles apart.Any purchaser claiming a business exemption must complete the enclosed REV-1220 Form. Itmust be completed in its entirety, especially No. 2 and No. 4. They must state the type ofbusiness and list their exemption number. DO NOT ISSUE PLATE. If they wish to register toride for recreation, then they must pay the sales tax.Gift exemptionsAny purchaser claiming a “gift exemption” must complete the enclosed gift form. Please beadvised that the “donor” must prove he/she paid the sales tax. A farmer cannot gift anATV/Snowmobile without paying use tax. Tax would be paid on the fair market value ofthe machine. If the farmer refuses to pay the tax, then the new owners are required to paythe tax on the fair market value.An ATV/Snowmobile won in a raffle can be gifted without paying use tax.Charitable/Religious OrganizationsThe purchase of an ATV or snowmobile by a charitable organization, such as a religiousorganization, nonprofit educational institution or volunteer fire company may be exempt fromsales tax when the vehicle is used in performing the organization’s stated charitable purpose.Organizations recognized by Revenue as charitable organizations are issued sales tax exemptionnumbers that begin with the number 75. A charitable exemption claim without a numberbeginning with 75 is not valid.School DistrictsAny school district claiming sales tax exemption must complete the REV-1220 form and theymust include their exemption number starting with “76”.-9-

Out-of-state salesWhen a non-Pennsylvania resident purchases an ATV or snowmobile from a dealer inPennsylvania and takes the machine with him/her, the dealer is required to collect Pennsylvaniasales tax. If the dealer delivers the machine to the residence of the non-resident purchaser,Pennsylvania sales tax is not due and therefore the dealer is not required to collect tax from thepurchaser. However, the purchaser could be liable for Pennsylvania use tax if the ATV issubsequently used in PA and no tax was paid to the resident state. The dealer must maintainrecords clearly documenting out-of-state sales.Review by Department of Revenue of exemption claimsThe Department of Revenue is authorized to review all sales tax exemption claims, and itregularly reviews exemption claims for ATVs and snowmobiles.If a dealer is unable to provide documentation to support a purchaser’s exemption claim, thedepartment will assess sales tax on the transaction against the dealer. Likewise, if the Departmentof Revenue reviews a purchaser’s records and determines the purchaser’s exemption claim is notvalid, the purchaser will receive notification from the department by letter, assessing use tax onthe transaction and requesting payment of the tax. Tax assessments include penalty and interest.Additional information about sales and use tax exemptions is available from the Department ofRevenue’s Online Customer Service Center at www.revenue.state.pa.us or by calling theTaxpayer Service Information Center at 717-787-1064.Pennsylvania Exemption CertificateA dealer who accepts in good faith a Pennsylvania Exemption Cert

Suzuki QUV, Polaris Ranger, Pug, Bombardier XL, Polaris Sportsman 6X6, Max, Arctic Cat . (Operating vehicle off of your own personal property) (1) Required to carry a snowmobile or ATV valid registration card (2) Required to display on the snowmobile a registration decal, or on the ATV a . Manual. TEMPORARY REGISTRATION

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