PRINTER'S NO. 1247
No. 1124 Session of 1981
INTRODUCED BY LAUGHLIN, PETRARCA, COWELL, PENDLETON, CESSAR,
GAMBLE, SEVENTY, DAWIDA, COLAFELLA, LESCOVITZ, KOLTER,
STEIGHNER AND VAN HORNE, APRIL 1, 1981
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 1, 1981
AN ACT
1 Amending the act of January 14, 1952 (1951 P.L.1965, No.550),
2 entitled, as amended, "An act imposing a permanent and a
3 temporary State tax on fuels used within the Commonwealth in
4 internal combustion engines for the generation of power to
5 propel motor vehicles using the public highways; imposing a
6 permanent tax on the fuels used in aircraft or aircraft
7 engines; providing for the collection and lien of the tax and
8 the distribution and use of the proceeds thereof; requiring
9 dealer-users to secure licenses and to file bonds as a
10 guarantee of payment of taxes, penalties, interest, fines,
11 uncollectible check fees and Attorney General's fees, to file
12 reports and to compile and retain certain records; requiring
13 registration of carriers for hire; imposing duties on such
14 persons; requiring persons selling or delivering fuels to
15 licensed dealer-users to furnish information; imposing
16 certain costs on counties; conferring powers and imposing
17 duties on State officers and departments; providing for
18 refunds of taxes, penalties and interest illegally or
19 erroneously collected from licensees; and providing
20 penalties," excluding school buses operated under contract
21 with a school district from the tax.
22 The General Assembly of the Commonwealth of Pennsylvania
23 hereby enacts as follows:
24 Section 1. Section 4, act of January 14, 1952 (1951
25 P.L.1965, No.550), known as the "Fuel Use Tax Act," amended
26 December 19, 1975 (P.L.558, No.157), is amended to read:
27 Section 4. Imposition of Tax Exemptions.--A permanent excise
1 tax at the rate of eight cents (8¢) a gallon or fractional part
2 thereof is hereby imposed on all dealer-users upon the use of
3 fuel within this Commonwealth, except the use of fuel in
4 aircraft or aircraft engines, to be computed in the manner
5 hereinafter set forth. The tax herein imposed shall not apply on
6 fuels not within the taxing power of this Commonwealth under the
7 Commerce Clause of the Constitution of the United States. The
8 tax herein imposed and assessed shall be paid to the
9 Commonwealth but once in respect to any fuels used within the
10 Commonwealth. No tax is hereby imposed upon (1) any fuel that is
11 used by or sold and delivered to the United States government,
12 when such sales and deliveries are supported by documentary
13 evidence satisfactory to the department, or (2) upon any fuel
14 not in excess of fifty (50) gallons brought into this
15 Commonwealth in the fuel supply tanks or other fueling
16 receptacles or devices of a motor vehicle, or (3) upon any fuel
17 used by or sold or delivered for use in farm machinery or
18 equipment, engaged in the production or harvesting of farm or
19 agricultural products involving the use of the public highways
20 within a ten (10) mile radius of the domicile of the owner of
21 the machinery or equipment, when such sales and deliveries are
22 supported by documentary evidence satisfactory to the
23 department, or (4) upon any fuel used by or sold or delivered to
24 the Commonwealth of Pennsylvania, its political subdivisions,
25 any volunteer fire company, any volunteer ambulance service, any
26 volunteer rescue squad, any second class county port authority
27 and any nonpublic schools not operated for profit, or (5) upon
28 any fuel used by or sold or delivered for use in school buses
29 under contract with a school district, when such sales and
30 deliveries are supported by documentary evidence satisfactory to
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1 the department.
2 In lieu of the foregoing taxes, a permanent excise tax at the
3 rate of one and one-half cents a gallon, or fractional part
4 thereof, is hereby imposed on all dealer-users upon the use of
5 fuel in propeller-driven piston engine aircraft or aircraft
6 engines, and except as hereinafter provided, one and one-half
7 cents a gallon or fractional part thereof of fuel used in
8 turbine propeller jet, turbo-jet, or jet driven aircraft or
9 aircraft engines, to be computed in the manner hereinafter set
10 forth. Beginning January 1, 1960, and thereafter, a State tax of
11 one cent a gallon, or fractional part thereof, is hereby imposed
12 and assessed upon all liquid fuels used or sold and delivered by
13 distributors within this Commonwealth for use as fuel in turbine
14 propeller jet, turbo-jet, or jet driven aircraft and aircraft
15 engines. The tax herein imposed shall not apply on fuels not
16 within the taxing power of this Commonwealth under The Commerce
17 Clause of the Constitution of the United States. The tax herein
18 imposed and assessed shall be paid to the Commonwealth but once
19 in respect to any fuels. No tax is hereby imposed upon (1) any
20 fuel that is used by or sold and delivered to the United States
21 government when such sales and deliveries are supported by
22 documentary evidence satisfactory to the department, or (2) upon
23 any fuel brought into this Commonwealth in the fuel supply tanks
24 or other fueling receptacles or devices of an aircraft or
25 aircraft engine, or (3) upon any fuel used or sold or delivered
26 to the Commonwealth of Pennsylvania, its political subdivisions,
27 any volunteer fire company, any volunteer ambulance service, any
28 volunteer rescue squad, any second class county port authority
29 and nonpublic schools not operated for profit, or (4) upon any
30 fuel used by or sold or delivered for use in school buses while
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1 under contract with a school district, for official use when
2 such sales and deliveries are supported by documentary evidence
3 satisfactory to the department.
4 The Pennsylvania Aeronautics Commission is authorized to make
5 allocations of taxes collected under this act to airports in
6 proportion to the average of their allocations received from the
7 Pennsylvania Aeronautics Commission during the period for which
8 they have received such allocations not to exceed five (5) years
9 or, in the case of airports having no such allocation
10 experience, in equal proportion with other airports based upon
11 comparative collections under this tax.
12 Section 2. Section 16 of the act is amended by adding after
13 the third paragraph a paragraph to read:
14 Section 16. Refunds.--* * *
15 The amount of any tax imposed by this act which has been paid
16 on fuel consumed in a school bus under contract with a school
17 district, shall be reimbursed directly to the district.
18 * * *
19 Section 3. This act shall take effect July 1, 1982 and
20 initial reimbursements shall be made on that date for the
21 immediately preceding fiscal year. Reimbursements for subsequent
22 fiscal years shall be made in like manner.
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