PRINTER'S NO. 3358
No. 2541 Session of 1978
INTRODUCED BY ARTHURS, BRUNNER AND POTT, JUNE 7, 1978
REFERRED TO COMMITTEE ON TRANSPORTATION, JUNE 7, 1978
AN ACT
1 Amending the act of January 14, 1952 (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," increasing and further providing for the tax and
21 its disposition and making a repeal.
22 The General Assembly of the Commonwealth of Pennsylvania
23 hereby enacts as follows:
24 Section 1. Section 4, act of January 14, 1952 (P.L.1965,
25 No.550), known as the "Fuel Use Tax Act," amended December 19,
26 1975 (P.L.558, No.157), is amended to read:
27 Section 4. Imposition of Tax Exemptions.--A permanent excise
28 tax at the rate of [eight cents (8¢)] twelve and one-half cents
1 (12 1/2¢) a gallon or fractional part thereof is hereby imposed
2 on all dealer-users upon the use of fuel within this
3 Commonwealth, except the use of fuel in aircraft or aircraft
4 engines, to be computed in the manner hereinafter set forth. The
5 tax herein imposed shall not apply on fuels not within the
6 taxing power of this Commonwealth under the Commerce Clause of
7 the Constitution of the United States. The tax herein imposed
8 and assessed shall be paid to the Commonwealth but once in
9 respect to any fuels used within the Commonwealth. No tax is
10 hereby imposed upon (1) any fuel that is used by or sold and
11 delivered to the United States government, when such sales and
12 deliveries are supported by documentary evidence satisfactory to
13 the department, or (2) upon any fuel not in excess of fifty (50)
14 gallons brought into this Commonwealth in the fuel supply tanks
15 or other fueling receptacles or devices of a motor vehicle, or
16 (3) upon any fuel used by or sold or delivered for use in farm
17 machinery or equipment, engaged in the production or harvesting
18 of farm or agricultural products involving the use of the public
19 highways within a ten (10) mile radius of the domicile of the
20 owner of the machinery or equipment, when such sales and
21 deliveries are supported by documentary evidence satisfactory to
22 the department, or (4) upon any fuel used by or sold or
23 delivered to the Commonwealth of Pennsylvania, its political
24 subdivisions, any volunteer fire company, any volunteer
25 ambulance service, any volunteer rescue squad, any second class
26 county port authority and any nonpublic schools not operated for
27 profit, when such sales and deliveries are supported by
28 documentary evidence satisfactory to the department.
29 In lieu of the foregoing taxes, a permanent excise tax at the
30 rate of one and one-half cents a gallon, or fractional part
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1 thereof, is hereby imposed on all dealer-users upon the use of
2 fuel in propeller-driven piston engine aircraft or aircraft
3 engines, and [except as hereinafter provided,] one and one-half
4 cents a gallon or fractional part thereof of fuel used in
5 turbine propeller jet, turbo-jet, or jet driven aircraft or
6 aircraft engines, to be computed in the manner hereinafter set
7 forth. [Beginning January 1, 1960, and thereafter, a State tax
8 of one cent a gallon, or fractional part thereof, is hereby
9 imposed and assessed upon all liquid fuels used or sold and
10 delivered by distributors within this Commonwealth for use as
11 fuel in turbine propeller jet, turbo-jet, or jet driven aircraft
12 and aircraft engines.] The tax herein imposed shall not apply on
13 fuels not within the taxing power of this Commonwealth under The
14 Commerce Clause of the Constitution of the United States. The
15 tax herein imposed and assessed shall be paid to the
16 Commonwealth but once in respect to any fuels. No tax is hereby
17 imposed upon (1) any fuel that is used by or sold and delivered
18 to the United States government when such sales and deliveries
19 are supported by documentary evidence satisfactory to the
20 department, or (2) upon any fuel brought into this Commonwealth
21 in the fuel supply tanks or other fueling receptacles or devices
22 of an aircraft or aircraft engine, or (3) upon any fuel used or
23 sold or delivered to the Commonwealth of Pennsylvania, its
24 political subdivisions, any volunteer fire company, any
25 volunteer ambulance service, any volunteer rescue squad, any
26 second class county port authority and nonpublic schools not
27 operated for profit, for official use when such sales and
28 deliveries are supported by documentary evidence satisfactory to
29 the department.
30 The Pennsylvania Aeronautics Commission is authorized to make
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1 allocations of taxes collected under this act to airports in
2 proportion to the average of their allocations received from the
3 Pennsylvania Aeronautics Commission during the period for which
4 they have received such allocations not to exceed five (5) years
5 or, in the case of airports having no such allocation
6 experience, in equal proportion with other airports based upon
7 comparative collections under this tax.
8 Section 2. The act of July 12, 1974 (P.L.458, No.161),
9 entitled "An act imposing an additional State tax on certain
10 fuels; providing for collection, lien and administration of the
11 tax; and making an appropriation," is repealed.
12 Section 3. This act shall take effect on the first day of
13 the next month beginning 30 days or more after final enactment
14 of this act.
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