Liquid Fuels & Fuels Tax

Liquid Fuels & Fuels Tax

For tax years prior to 2014 a tax of 12 cents per gallon is imposed on all liquid fuels (primarily gasoline) and fuels (diesel fuel and all other special fuels except dyed diesel fuel, liquid fuels and alternative fuels) used or sold and delivered by distributors in Pennsylvania. The oil company franchise tax is also imposed on all taxable liquid fuels and fuels on a cents-per-gallon equivalent basis.

 

If you need to submit a tax report for a tax period prior to December 2013, use form REV-1096z, “Liquid Fuels and Fuels Tax Return,” and use the fuel tax rates link below to determine the correct tax rate for the period.

 

FORMS:

 

REV-1096zi – Instructions for Completing Liquid Fuels and Fuels Tax Reports - Prior to Tax Year 2014
REV-1096z - Liquid Fuels and Fuels Tax Return

REV-1096b - Motor Fuels Tax Report - Receipts and Disbursements Summary

REV-1019 - Registered Distributor's Receipt Schedule

REV-1020 - Registered Distributor's Disbursement Schedule

 

Fuel Tax Rates

 

Registered Distributors Listings