Motor Fuels Tax

Motor Fuels Tax

The oil company franchise tax is imposed on all taxable liquid fuels and fuels on a cents-per-gallon equivalent basis, and it is remitted by distributors of liquid fuels and fuels.


Exempt from the tax are fuels sold and delivered to the U.S. government; the commonwealth and any of its political subdivisions; volunteer fire companies; volunteer ambulance services and volunteer rescue squads; second class county port authorities; and nonpublic, nonprofit schools (K-12). In addition to these exemptions, reimbursements are made for certain agricultural purposes and for fuel consumed in truck-mounted refrigerator units.


The tax rate is 217.5 mills for liquid fuels and 272.5 mills for fuels.


Aviation gasoline and jet fuel are also taxed. However, separate tax rates are set for these fuels.


Payments and reports are due from distributors on or before the 20th day of the month for liquid fuels and fuels sales in the preceding month.

Liquid Fuels & Fuels Tax Forms  
Limit Search

  Name Description
PDF Documents 2005_rev-1096a.pdf 2005 Liquid Fuels and Fuels Use Tax Report (REV-1096A)
PDF Documents 2006-2008_rev-1096a.pdf 2006 Liquid Fuels and Fuels Use Tax Report (REV-1096A)
PDF Documents dmf-1.pdf Credit Card Sales (Dealer Sales) To Exempt Entities--Bulletin #77-1and 87-2 (DMF-1)
PDF Documents dmf-26.pdf Monthly Carrier's Report of Liquid Fuel and Fuels Delivered (DMF-26)
PDF Documents dmf-26a.pdf Monthly Carriers Report of Liquid Fuels and Fuels Delivered Schedule (DMF-26A)
PDF Documents dmf-45.pdf Liquid Fuels and Fuels Statement of Policy (DMF-45)
PDF Documents dmf-65.pdf Policy Statement--Sales to Exempt Entities by Registered Distributors and Non-licensed Motor Fuel Dealers (DMF-65)
PDF Documents dmf-73.pdf Important Notice -- Changes to Pennsylvania's Liquid Fuels and Fuels Tax Truck Refrigeration Reimbursement Program for Tax Paid on Undyed Diesel and Undyed Kerosene (DMF-73)
PDF Documents dmf-74.pdf Important Notice - Liquid Fuels and Fuels Tax Reimbursement Claims on Fuel Consumed in Certain Power Take-Off Operations Relating to Agriculture Use-of Feed, Feed-Products, Lime and Limestone (DMF-74)
PDF Documents dmf-75.pdf PA Motor Fuels Tax Reimbursement Claim for Power Take-Off Equipment; Agricultural Use of Feed, Feed Products, Lime and Limestone Products (DMF-75)
PDF Documents dmf-76.pdf Liquid Fuels and Fuels Tax Record-Keeping Requirements (DMF-76)
PDF Documents dmf-80.pdf Reimbursement Request for Motor Fuel Taxes Paid on Sales to Government/Exempt Entities (DMF-80)
PDF Documents Fact_Sheet_dyed_fuel_reporting.pdf The Proper Reporting of Dyed Fuel Sales & The Use of Dyed Fuel During a Proclaimed Emergency
Non Indexed Files mft_class1-5.csv  
PDF Documents mft_class1-5.pdf Listing of Distributor Listing of Liquid Fuels and Fuels (MFT Class 1-5)
Non Indexed Files mft_class1-7.CSV Listing of Distributors of Liquid Fuels and Fuels (MFT Class 1-7)
PDF Documents mft_class6-7.pdf Listing of Distributors of Liquid Fuels and Fuels (MFT Class 6+)
PDF Documents Motor_Fuel_Transporters_Permits.pdf Permitted List of PA Fuel Transporters
PDF Documents rev-1019.pdf Registered Distributor's Receipt Schedule (REV-1019)
PDF Documents rev-1020.pdf Registered Distributor's Disbursement Schedule (REV-1020)
PDF Documents rev-1096a_2014.pdf 2014 Motor Fuels Tax Return (REV-1096A)
PDF Documents rev-1096b.pdf Motor Fuels Tax Report - Receipts and Disbursements Summary (REV-1096B)
PDF Documents rev-1096i.pdf Instructions for the Motor Fuels Tax Return (REV-1096i)
PDF Documents rev-1096z.pdf Liquid Fuels and Fuels Tax Return (REV-1096Z)
PDF Documents rev-1096zi.pdf Instructions for Completing Liquid Fuels and Fuels Tax Reports - Prior to TY 2014 (REV-1096ZI)
PDF Documents rev-1338.pdf Application for Liquid Fuels and Fuels Permit (REV-1338)
PDF Documents rev-1338a.pdf Liquid Fuels and Fuels Locations Listing (REV-1338A)
PDF Documents rev-543.pdf PA Distributor's Guide to License Classifications (REV-543)
PDF Documents rev-551.pdf Dyed Diesel Fuel Inspection Notice (REV-551)
PDF Documents rev-564.pdf Application for Pennsylvania Fuel Transporters Permit (REV-564)
PDF Documents rev-568.pdf Assignment of Rights for Taxes Paid on Liquid Fuels and Fuels (REV-568)
PDF Documents rev-642.pdf Bus Company Reimbursement Request - For The Additional Oil Company Franchise Tax on Fuels (REV-642)
PDF Documents rev-643.pdf Motor Fuels Tax Reimbursement Claim Form for Undyed Diesel and Undyed Kerosene Used in Truck Refrigeration Units (REV-643)