PRINTER'S NO. 1323
No. 1146 Session of 1975
INTRODUCED BY BONETTO, KOLTER, ARTHURS, STOUT, ANDERSON AND
GEESEY, APRIL 29, 1975
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 29, 1975
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," exempting highway construction machinery or
21 equipment from the tax.
22 The General Assembly of the Commonwealth of Pennsylvania
23 hereby enacts as follows:
24 Section 1. The first paragraph of section 4, act of January
25 14, 1952 (P.L.1965, No.550), known as the "Fuel Use Tax Act,"
26 amended February 1, 1974 (No.9), 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 second class county port authority and any nonpublic schools
26 not operated for profit, when such sales and deliveries are
27 supported by documentary evidence satisfactory to the department
28 or (5) upon any fuel used by, or sold or delivered for use in
29 construction machinery or equipment engaged in the construction,
30 reconstruction or repair of a public highway.
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2 Section 2. This act shall take effect immediately and shall
3 be retroactive to February 1, 1952.
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