PRINTER'S NO. 118
No. 116 Session of 1975
INTRODUCED BY MESSRS. FRYER, RUGGIERO, MORRIS, PETRARCA, SHUMAN,
ZELLER, DOYLE, O'KEEFE, GILLESPIE, DeMEDIO, GARZIA,
STAPLETON, MEBUS, A. C. FOSTER JR., ECKENSBERGER, WEIDNER,
BURNS, GRING, NOYE, LEVI, ABRAHAM, TRELLO, MISS SIRIANNI,
MESSRS. PITTS, W. D. HUTCHINSON, GALLEN AND DORR,
JANUARY 27, 1975
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 27, 1975
AN ACT
1 Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as
2 amended, "An act imposing a State tax, payable by those
3 herein defined as distributors, on liquid fuels used or sold
4 and delivered within the Commonwealth, which are practically,
5 and commercially suitable for use in internal combustion
6 engines for the generation of power; providing for the
7 collection and lien of the tax, and the distribution and use
8 of the proceeds thereof; requiring such distributors to
9 secure permits, to file corporate surety bonds and reports,
10 and to retain certain records; imposing duties on retail
11 dealers, common carriers, county commissioners, and such
12 distributors; providing for rewards; imposing certain costs
13 on counties; conferring powers and imposing duties on certain
14 State officers and departments; providing for refunds;
15 imposing penalties; and making an appropriation," excepting
16 volunteer fire, ambulance and rescue companies from the
17 liquid fuels tax.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 4, act of May 21, 1931 (P.L.149, No.105),
21 known as "The Liquid Fuels Tax Act," amended February 1, 1974
22 (No.10), is amended to read:
23 Section 4. Imposition of Tax; Exemptions and Deductions.--A
1 permanent State tax of eight cents a gallon, or fractional part
2 thereof, is hereby imposed and assessed upon all liquid fuels
3 used or sold and delivered by distributors within this
4 Commonwealth, excepting liquid fuels delivered to the United
5 States Government on presentation of a duly authorized United
6 States Government exemption certificate or other evidence
7 satisfactory to the department, and such liquid fuels used or
8 sold and delivered as are not within the taxing power of this
9 Commonwealth under the Commerce Clause of the Constitution of
10 the United States and excepting liquid fuels used as fuel in
11 aircraft or aircraft engines and excepting liquid fuels
12 delivered to the Commonwealth, every political subdivision, any
13 volunteer fire company, any volunteer ambulance service, any
14 volunteer rescue squad, any second class county port authority
15 and nonpublic schools not operated for profit on presentation of
16 evidence satisfactory to the department. The tax herein imposed
17 and assessed shall be collected by and paid to the Commonwealth
18 but once in respect to any liquid fuels.
19 In lieu of the foregoing taxes, a permanent State tax of one
20 and one-half cents a gallon, or fractional part thereof, is
21 hereby imposed and assessed upon all liquid fuels used or sold
22 and delivered by distributors within this Commonwealth for use
23 as fuel in propeller-driven piston engine aircraft or aircraft
24 engines, and, except as hereinafter provided, one and one-half
25 cents a gallon, or fractional part thereof, upon all liquid
26 fuels used or sold and delivered by distributors within this
27 Commonwealth for use as fuel in turbine propeller jet, turbo-
28 jet, or jet driven aircraft and aircraft engines. Beginning
29 January 1, 1960, and thereafter, a State tax of one cent a
30 gallon, or fractional part thereof, is hereby imposed and
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1 assessed upon all liquid fuels used or sold and delivered by
2 distributors within this Commonwealth for use as fuel in turbine
3 propeller jet, turbo-jet, or jet driven aircraft and aircraft
4 engines.
5 Distributors shall be liable to the Commonwealth for the
6 collection and payment of the tax imposed by this act. The tax
7 imposed by this act shall be collected by the distributor at the
8 time the liquid fuels are used or sold and delivered by the
9 distributor and shall be borne by the consumer.
10 The department shall allow such handling and storage losses
11 of liquid fuels as are substantiated to its satisfaction.
12 Section 2. The second paragraph of section 17 of the act,
13 amended March 12, 1957 (P.L.8, No.3), is amended to read:
14 Section 17. Refunds.--* * *
15 Any person who shall use or buy liquid fuels on which the tax
16 imposed by this act shall have been paid and shall consume the
17 same (i) in the operation of any nonlicensed farm tractor or
18 licensed farm tractor when used off the highways for
19 agricultural purposes or nonlicensed powered farm machinery for
20 purposes relating to the actual production of farm products or
21 (ii) in the operation of a vehicle of a volunteer fire company,
22 volunteer ambulance service or volunteer rescue squad shall be
23 reimbursed the full amount of such tax.
24 * * *
25 Section 3. This act shall take effect immediately.
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