PRINTER'S NO. 743
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
610
Session of
2021
INTRODUCED BY BROOKS AND HUTCHINSON, MAY 11, 2021
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, MAY 11, 2021
AN ACT
Amending Title 3 (Agriculture) of the Pennsylvania Consolidated
Statutes, in weights and measures, providing for fuel and
diesel fuel tax transparency.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 3 of the Pennsylvania Consolidated Statutes
is amended by adding a section to read:
§ 4187.9. Fuel and diesel fuel tax transparency.
(a) Labeling.--Each retailer of automotive fuel and diesel
fuel in this Commonwealth shall label, in a clear and
conspicuous manner on an automotive fuel dispenser used to sell
or offer or expose for sale automotive fuel or diesel fuel, the
following taxes levied to a consumer of automotive fuels or
diesel fuel:
(1) Federal liquid fuels tax.
(2) State liquid fuels tax.
(3) Federal diesel fuel tax.
(4) State diesel fuel tax.
(5) Aggregate Federal liquid fuels tax and State liquid
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fuels tax.
(6) Aggregate Federal diesel fuel tax and State diesel
fuels tax.
(b) Label maintenance.--The department shall affix and
maintain a label under subsection (a) in a consistent location
on a fueling dispenser under this section. The owner or operator
of a retailer of automotive fuel or diesel fuel in this
Commonwealth shall not be liable for affixing or maintaining a
fuels tax label under this section.
(c) Label cost.--The department may not charge a retailer
any cost for an initial label or replacement label under
subsection (a) if the label becomes illegible or otherwise
unable to be affixed to the fuel dispenser.
(d) Label design.--The secretary shall promulgate
regulations necessary for the implementation of this section and
transmit notice to the Legislative Reference Bureau for
publication in the Pennsylvania Bulletin. The secretary shall:
(1) Within 60 days of the effective date of this
section, design a label that displays, in legible font, the
current rate of taxes levied to a consumer of automotive fuel
or diesel fuel under subsection (a).
(2) Update the label under paragraph (1) with any
changes to the rate of taxes under subsection (a) within 60
days of the effective date of the tax rate change and affix
the label to a fuel dispenser.
(e) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Diesel fuel." As defined under 75 Pa.C.S. § 9002 (relating
to definitions).
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"Federal diesel fuel tax." The rate of tax levied under
section 4081(a)(2)(A)(iii) of the Internal Revenue Code of 1986
(Public Law 99-514, 26 U.S.C. § 4081) on diesel fuel as defined
in section 4083 of the Internal Revenue Code of 1986.
"Federal liquid fuels tax." The rate of tax levied under
section 4081(a)(2)(A)(i) of the Internal Revenue Code of 1986 on
gasoline as defined in section 4083 of the Internal Revenue Code
of 1986.
"State diesel fuel tax." The aggregate rate of tax levied on
diesel fuel under 75 Pa.C.S. Chs. 90 (relating to liquid fuels
and fuels tax) and 95 (relating to taxes for highway maintenance
and construction).
"State liquid fuels tax." The aggregate rate of tax levied
on liquid fuels, as defined under 75 Pa.C.S. § 9002 (relating to
definitions), under 75 Pa.C.S. Chs. 90 and 95.
Section 2. All regulations and parts of regulations are
abrogated to the extent of any inconsistency with the provisions
of this act.
Section 3. This act shall take effect immediately.
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