Alternative Fuels Tax

Alternative Fuels Tax


Alternative fuels used to propel vehicles on public highways are subject to the alternative fuels tax.  Alternative fuels include natural gas, compressed natural gas, liquid propane gas, liquified petroleum gas, alcohols, gasoline-alcohol mixtures containing at least 85 percent alcohol by volume, hydrogen, hythane, electricity and any other fuel not taxable as liquid fuels or fuels.

 

Each alternative fuel is converted to a gasoline gallon equivalent. The basis of this conversion is statutorily set at 114,500 Btu. The tax rate applied to the gasoline gallon equivalent equals the current oil company franchise tax applicable to one gallon of gasoline.

 

Alternative fuels dealer-users must remit this tax. Reports and payments are due by the 20th day of each month for fuel sold or used in the preceding month. The Department of Revenue may permit dealer-users to report the tax due for reporting periods greater than one month, up to an annual basis, provided the tax is prepaid on an estimated basis.

 

For detailed and historic Pennsylvania alternative fuels tax information, please review the Tax Compendium.


Alternative Fuels Tax Forms  
  Name Description
PDF Documents 2009_dmf-100.pdf 2009 Alternative Fuels Tax Report (DMF-100)
PDF Documents 2010_dmf-101.pdf 2010 Alternative Fuels Tax Report (DMF-101)
PDF Documents 2011_dmf-101.pdf 2011 Alternative Fuels Tax Report (DMF-101)
PDF Documents 2012_dmf-101.pdf 2012 Alternative Fuels Tax Report (DMF-101)
PDF Documents 2013_dmf-101.pdf 2013 Alternative Fuels Tax Report (DMF-101)
PDF Documents 2014_dmf-101-i.pdf 2014 Instructions for Completing the Alternative Fuels Tax Report (DMF-101-I)
PDF Documents 2014_dmf-101.pdf 2014 Alternative Fuels Tax Report (DMF-101)
PDF Documents dmf-77.pdf Alternative Fuels Tax Report - Use For Years: 1997, 1998, 1999, 2000, and 2003 (DMF-77)
PDF Documents dmf-89.pdf 2006 Alternative Fuels Tax Report (DMF-89)
PDF Documents dmf-91.pdf 2007 Alternative Fuels Tax Report (DMF-91)
PDF Documents dmf-94.pdf 2008 Alternative Fuels Tax Report (DMF-94)
PDF Documents rev-822.pdf Application for Alternative Fuels License (REV-822)