['Fleet Taxes']
['Bulk Fuel Requirements']
07/19/2024
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Carriers wishing to maintain bulk fuel storage within the state of Pennsylvania must first be registered and have a “Dealer-User’s License.” Pennsylvania’s diesel fuel tax is a use tax administered in accordance with the provisions of the “Fuel Use Tax Act.” A dealer-user is anyone who places fuel into the supply tank of a motor vehicle from bulk storage, to be used, in whole or in part, on a public highway of the Commonwealth. Fuel used exclusively off-highway is not subject to Fuel Use Tax, but may be subject to state sales and use tax.
The application for a dealer-user license must be filed together with a Fuel Use Tax Bond in an amount equal to three times the projected monthly taxes but with a minimum amount of $1,000. Once licensed, monthly Fuel Use Tax reports are required to be filed with the Department of Revenue, together with payment of all tax due, on or before the next to last business day of the month following the month for which the report is being filed. A postmark date of at least one (1) day prior to the next to last business day of the month provides the required compliance. Reports must be filed each month whether or not tax is due.
Fuel use records must be retained for a period of at least two (2) years, and failure to comply with this will result in suspension or revocation of the dealer-user license. Records to be maintained by dealer-users include:
- INVENTORIES — Monthly physical inventory of all Pennsylvania bulk storage. (Commingled storage between dealer-users is NOT permitted.)
- RECEIPTS — Total gallons of fuel purchased or received from all sources.
- DISBURSEMENTS — (a) A daily record of all retail sales are to be metered sales; (b) a record of all taxable and nontaxable distribution is to be maintained by using duplicate sales tickets which provide serially numbered invoices; dealer-user’s printed name and address; date of sale; customer’s name and address; number of gallons; explanation of non-taxable use; and total monetary value.
An accurate record of meter readings must be maintained in files to support the disbursements reported. Dealer-Users who sell taxable fuels must prepare serially numbered sales tickets in unlimited sequence to cover all fuels disbursed. One copy of each ticket must be retained in files for audit purposes, and carrier has to account for each ticket.
If the report is filed on time and taxes paid on or before the next to last business day of month covering operations for the preceding month, licensee can deduct a 2% discount. For purposes of this report, Saturday is a business day. No discount is allowed on reports filed late. If report is filed late, there is a penalty of 10% of the gross tax to be added to payment. Interest on late payments is computed daily at a rate announced annually by the Department of Revenue, and is due from the due date until the date paid.
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