PRINTER'S NO. 876

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 758 Session of 1973


        INTRODUCED BY DiCARLO, HASKELL, DOMBROWSKI, GOODMAN, BELLOMINI,
           LAUGHLIN AND LINCOLN, APRIL 9, 1973

        REFERRED TO COMMITTEE ON WAYS AND MEANS, APRIL 9, 1973

                                     AN ACT

     1  Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as
     2     amended, "An act imposing a State tax, payable by those
     3     herein defined as distributors, on liquid fuels used or sold
     4     and delivered within the Commonwealth, which are practically,
     5     and commercially suitable for use in internal combustion
     6     engines for the generation of power; providing for the
     7     collection and lien of the tax, and the distribution and use
     8     of the proceeds thereof; requiring such distributors to
     9     secure permits, to file corporate surety bonds and reports,
    10     and to retain certain records; imposing duties on retail
    11     dealers, common carriers, county commissioners, and such
    12     distributors; providing for rewards; imposing certain costs
    13     on counties; conferring powers and imposing duties on certain
    14     State officers and departments; providing for refunds;
    15     imposing penalties; and making an appropriation," excepting
    16     from taxation liquid fuels delivered to nonpublic schools.

    17     The General Assembly of the Commonwealth of Pennsylvania
    18  hereby enacts as follows:
    19     Section 1.  Section 4, act of May 21, 1931 (P.L.149, No.105),
    20  known as "The Liquid Fuels Tax Act," amended March 3, 1970
    21  (P.L.109, No.41), is amended to read:
    22     Section 4.  Imposition of Tax; Exemptions and Deductions.--A
    23  permanent State tax of eight cents a gallon, or fractional part
    24  thereof, is hereby imposed and assessed upon all liquid fuels
    25  used or sold and delivered by distributors within this

     1  Commonwealth, excepting liquid fuels delivered to the United
     2  States Government on presentation of a duly authorized United
     3  States Government exemption certificate or other evidence
     4  satisfactory to the department, and such liquid fuels used or
     5  sold and delivered as are not within the taxing power of this
     6  Commonwealth under the Commerce Clause of the Constitution of
     7  the United States and excepting liquid fuels used as fuel in
     8  aircraft or aircraft engines and excepting liquid fuels
     9  delivered to the Commonwealth, [and] every political subdivision
    10  and nonpublic schools not operated for profit on presentation of
    11  evidence satisfactory to the department. The tax herein imposed
    12  and assessed shall be collected by and paid to the Commonwealth
    13  but once in respect to any liquid fuels.
    14     In lieu of the foregoing taxes, a permanent State tax of one
    15  and one-half cents a gallon, or fractional part thereof, is
    16  hereby imposed and assessed upon all liquid fuels used or sold
    17  and delivered by distributors within this Commonwealth for use
    18  as fuel in propeller-driven piston engine aircraft or aircraft
    19  engines, and, except as hereinafter provided, one and one-half
    20  cents a gallon, or fractional part thereof, upon all liquid
    21  fuels used or sold and delivered by distributors within this
    22  Commonwealth for use as fuel in turbine propeller jet, turbo-
    23  jet, or jet driven aircraft and aircraft engines. Beginning
    24  January 1, 1960, and thereafter, a State tax of one cent a
    25  gallon, or fractional part thereof, is hereby imposed and
    26  assessed upon all liquid fuels used or sold and delivered by
    27  distributors within this Commonwealth for use as fuel in turbine
    28  propeller jet, turbo-jet, or jet driven aircraft and aircraft
    29  engines.
    30     Distributors shall be liable to the Commonwealth for the
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     1  collection and payment of the tax imposed by this act. The tax
     2  imposed by this act shall be collected by the distributor at the
     3  time the liquid fuels are used or sold and delivered by the
     4  distributor and shall be borne by the consumer.
     5     The department shall allow such handling and storage losses
     6  of liquid fuels as are substantiated to its satisfaction.
     7     Section 2.  This act shall take effect immediately.
















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