Pennsylvania Form MV-4ST — Vehicle Sales and Use Tax Return/Application for Registration

About MV-4ST

Official name: Pennsylvania Form MV-4ST — Vehicle Sales and Use Tax Return/Application for Registration

Issued by: Pennsylvania Department of Transportation — Bureau of Motor Vehicles

Purpose: Serves as Pennsylvania's vehicle sales tax return and title application. Documents the private sale and calculates the 6% state sales tax due from the buyer on the purchase price or current market value.

When required: Required for every private vehicle title transfer in Pennsylvania. The buyer must apply within 20 days of the notarized title assignment to avoid late penalties.

What MV-4ST is, and who fills it in

MV-4ST is PennDOT's Vehicle Sales and Use Tax Return/Application for Registration. It is used to obtain a Pennsylvania certificate of title for a vehicle that is already titled in Pennsylvania.

PennDOT's instruction sheet (February 2025) marks it "for PennDOT authorized agents use only". In a private sale, you complete the transfer at a dealer or an authorized agent, who fills in and submits the form. It has three copies: the white one goes to PennDOT, the agent keeps the yellow one for at least three years, and the buyer keeps the pink one.

What must be done before the agent files it

• The assignment on the Pennsylvania title must be complete: the odometer, any lienholder, the buyer's name and address, the seller's signature, the buyer's signature, and the notary's information.
• Your name goes on the application exactly as it appears on your valid Pennsylvania ID. No nicknames or initials.
• Your address must match your Pennsylvania ID. A P.O. box can be added but cannot be the only address; out-of-state military and some government workers use Form MV-8 instead.
• The first buyer named on the title is the applicant. A second buyer can be added by reassignment only when the title was issued before 1989.

The sections on the form

• A, vehicle: title number, make (the brand, such as Ford, not the model name), model year, VIN and condition.
• B, seller, and C/D, buyers: full names, Pennsylvania driver license or ID number (or a business EIN), date of birth, address, date acquired and county code.
• E, trade-in: the traded vehicle, if there was one.
• F, registration: a new plate from PennDOT (proof of insurance required), a temporary plate from the agent (valid for 90 days), or a plate moved from another vehicle. A plate can be transferred between spouses, or between parents and children, including step- and in-law relatives. Insurance company, policy number and dates go here too.
• G, certification: the buyer signs after the whole form is complete, confirming all statements are true.
• I, joint ownership: without the "right of survivorship" box, two owners hold the title as tenants in common, and a deceased owner's share goes to their heirs. For spouses, survivorship applies automatically.

How the tax is worked out (Section H)

• The purchase price includes any loan or other debt the buyer takes over. Subtract any trade-in to get the taxable amount.
• Sales tax is 6% of the taxable amount, 7% for Allegheny County residents and 8% for City of Philadelphia residents.
• If the price is below 80% of the vehicle's average fair market value, or the vehicle is over 15 years old and the price is under $500, the agent must complete Form MV-3 to verify the fair market value.
• Tax paid to another state can be credited if you show proof of it. Exemptions are claimed with a reason code listed on the back of the white copy.

Fees and the deadline

• The completed application and supporting documents must reach PennDOT within 20 days from the date of sale.
• PennDOT fees are listed on Form MV-70S. Some counties add a $5 yearly fee for local use ($10 for a two-year registration), and each duplicate registration card costs $2.
• Authorized agents may charge their own service (delivery) fee on top of PennDOT's fees. PennDOT suggests comparing agents near you.

What to Include in a Pennsylvania Bill of Sale

A complete bill of sale usually includes:

• Seller name, address
• Buyer name, address
• Year, make, model
• VIN
• Odometer
• Sale price
• Date of sale
• Both signatures