PRINTER'S NO. 1509
No. 1306 Session of 1975
INTRODUCED BY WRIGHT AND BURNS, MAY 27, 1975
REFERRED TO COMMITTEE ON TRANSPORTATION, MAY 28, 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 certain fire companies, rescue
21 companies and ambulance companies from 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 (P.L.1965,
25 No.550), known as the "Fuel Use Tax Act," amended February 1,
26 1974 (No.9), is amended to read:
27 Section 4. Imposition of Tax Exemptions.--A permanent excise
28 tax at the rate of eight cents (8¢) a gallon or fractional part
1 thereof is hereby imposed on all dealer-users upon the use of
2 fuel within this Commonwealth, except the use of fuel in
3 aircraft or aircraft engines, to be computed in the manner
4 hereinafter set forth. The tax herein imposed shall not apply on
5 fuels not within the taxing power of this Commonwealth under the
6 Commerce Clause of the Constitution of the United States. The
7 tax herein imposed and assessed shall be paid to the
8 Commonwealth but once in respect to any fuels used within the
9 Commonwealth. No tax is hereby imposed upon (1) any fuel that is
10 used by or sold and delivered to the United States government,
11 when such sales and deliveries are supported by documentary
12 evidence satisfactory to the department, or (2) upon any fuel
13 not in excess of fifty (50) gallons brought into this
14 Commonwealth in the fuel supply tanks or other fueling
15 receptacles or devices of a motor vehicle, or (3) upon any fuel
16 used by or sold or delivered for use in farm machinery or
17 equipment, engaged in the production or harvesting of farm or
18 agricultural products involving the use of the public highways
19 within a ten (10) mile radius of the domicile of the owner of
20 the machinery or equipment, when such sales and deliveries are
21 supported by documentary evidence satisfactory to the
22 department, or (4) upon any fuel used by or sold or delivered to
23 the Commonwealth of Pennsylvania, its political subdivisions,
24 any second class county port authority, [and] any nonpublic
25 schools not operated for profit, and any nonprofit fire company,
26 nonprofit rescue company and nonprofit ambulance company when
27 such sales and deliveries are supported by documentary evidence
28 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
19750H1306B1509 - 2 -
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 of
8 one cent a gallon, or fractional part thereof, is hereby imposed
9 and assessed upon all liquid fuels used or sold and delivered by
10 distributors within this Commonwealth for use as fuel in turbine
11 propeller jet, turbo-jet, or jet driven aircraft and aircraft
12 engines. 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. No tax is hereby imposed upon (1) any
17 fuel that is used by or sold and delivered to the United States
18 government when such sales and deliveries are supported by
19 documentary evidence satisfactory to the department, or (2) upon
20 any fuel brought into this Commonwealth in the fuel supply tanks
21 or other fueling receptacles or devices of an aircraft or
22 aircraft engine, or (3) upon any fuel used or sold or delivered
23 to the Commonwealth of Pennsylvania, its political subdivisions,
24 any second class county port authority, [and] nonpublic schools
25 not operated for profit, and any nonprofit fire company,
26 nonprofit rescue company and nonprofit ambulance company for
27 official use when such sales and deliveries are supported by
28 documentary evidence satisfactory to the department.
29 The Pennsylvania Aeronautics Commission is authorized to make
30 allocations of taxes collected under this act to airports in
19750H1306B1509 - 3 -
1 proportion to the average of their allocations received from the
2 Pennsylvania Aeronautics Commission during the period for which
3 they have received such allocations not to exceed five (5) years
4 or, in the case of airports having no such allocation
5 experience, in equal proportion with other airports based upon
6 comparative collections under this tax.
7 Section 2. This act shall take effect immediately.
E7L49JKD/19750H1306B1509 - 4 -