PRIOR PRINTER'S NO. 660 PRINTER'S NO. 1743
No. 609 Session of 1979
INTRODUCED BY MR. DININNI, MARCH 7, 1979
AS RE-REPORTED FROM COMMITTEE ON TRANSPORTATION, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 14, 1979
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," further providing for the imposition and rate of
21 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 composed of:
2 (1) A tax at the rate of eight cents (8¢) a gallon or
3 fractional part thereof; and
4 (2) A tax at the rate of six per centum (6%) of the <--
5 wholesale price
6 (2) A TAX AT A RATE EQUIVALENT TO THAT IMPOSED PURSUANT TO <--
7 SECTION 4(B) OF THE ACT OF MAY 21, 1931 (P.L.149, NO.105), KNOWN
8 AS "THE LIQUID FUELS TAX ACT,"
9 is hereby imposed on all dealer-users upon the use of fuel
10 within this Commonwealth, except the use of fuel in aircraft or
11 aircraft engines, to be computed in the manner hereinafter set
12 forth. The tax herein imposed shall not apply on fuels not
13 within the taxing power of this Commonwealth under the Commerce
14 Clause of the Constitution of the United States. The tax herein
15 imposed and assessed shall be paid to the Commonwealth but once
16 in respect to any fuels used within the Commonwealth. No tax is
17 hereby imposed upon (1) any fuel that is used by or sold and
18 delivered to the United States government, when such sales and
19 deliveries are supported by documentary evidence satisfactory to
20 the department, or (2) upon any fuel not in excess of fifty (50)
21 gallons brought into this Commonwealth in the fuel supply tanks
22 or other fueling receptacles or devices of a motor vehicle, or
23 (3) upon any fuel used by or sold or delivered for use in farm
24 machinery or equipment, engaged in the production or harvesting
25 of farm or agricultural products involving the use of the public
26 highways within a ten (10) mile radius of the domicile of the
27 owner of the machinery or equipment, when such sales and
28 deliveries are supported by documentary evidence satisfactory to
29 the department, or (4) upon any fuel used by or sold or
30 delivered to the Commonwealth of Pennsylvania, its political
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1 subdivisions, any volunteer fire company, any volunteer
2 ambulance service, any volunteer rescue squad, any second class
3 county port authority and any nonpublic schools not operated for
4 profit, when such sales and deliveries are supported by
5 documentary evidence satisfactory to the department.
6 In lieu of the foregoing taxes, a permanent excise tax at the
7 rate of one and one-half cents a gallon, or fractional part
8 thereof, is hereby imposed on all dealer-users upon the use of
9 fuel in propeller-driven piston engine aircraft or aircraft
10 engines, and except as hereinafter provided, one and one-half
11 cents a gallon or fractional part thereof of fuel used in
12 turbine propeller jet, turbo-jet, or jet driven aircraft or
13 aircraft engines, to be computed in the manner hereinafter set
14 forth. Beginning January 1, 1960, and thereafter, a State tax of
15 one cent a gallon, or fractional part thereof, is hereby imposed
16 and assessed upon all liquid fuels used or sold and delivered by
17 distributors within this Commonwealth for use as fuel in turbine
18 propeller jet, turbo-jet, or jet driven aircraft and aircraft
19 engines. The tax herein imposed shall not apply on fuels not
20 within the taxing power of this Commonwealth under The Commerce
21 Clause of the Constitution of the United States. The tax herein
22 imposed and assessed shall be paid to the Commonwealth but once
23 in respect to any fuels. No tax is hereby imposed upon (1) any
24 fuel that is used by or sold and delivered to the United States
25 government when such sales and deliveries are supported by
26 documentary evidence satisfactory to the department, or (2) upon
27 any fuel brought into this Commonwealth in the fuel supply tanks
28 or other fueling receptacles or devices of an aircraft or
29 aircraft engine, or (3) upon any fuel used or sold or delivered
30 to the Commonwealth of Pennsylvania, its political subdivisions,
19790H0609B1743 - 3 -
1 any volunteer fire company, any volunteer ambulance service, any
2 volunteer rescue squad, any second class county port authority
3 and nonpublic schools not operated for profit, for official use
4 when such sales and deliveries are supported by documentary
5 evidence satisfactory to the department.
6 For the purposes of this act, the term "wholesale price" <--
7 shall not include any other Federal or State taxes imposed
8 directly on the sale or use of such fuels.
9 The Pennsylvania Aeronautics Commission is authorized to make
10 allocations of taxes collected under this act to airports in
11 proportion to the average of their allocations received from the
12 Pennsylvania Aeronautics Commission during the period for which
13 they have received such allocations not to exceed five (5) years
14 or, in the case of airports having no such allocation
15 experience, in equal proportion with other airports based upon
16 comparative collections under this tax.
17 Section 2. Nothing contained in this act shall be construed
18 to repeal or effect the provisions of the act of July 12, 1974
19 (P.L.458, No.161), referred to as the Liquid Fuels Additional
20 Tax Act.
21 Section 3. This act shall take effect on the first day of <--
22 the next month beginning 25 days or more after the date of final
23 enactment of this act IMMEDIATELY. <--
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