Liquid Fuels & Fuels Tax

Businesses > Motor Fuel Taxes

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 tax is imposed on the ultimate consumer, but the distributor is liable for collecting and remitting the tax.

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

Payments and reports are due on or before the 20^th day of the month following the month of tax collection.

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

Liquid Fuels & Fuels Tax Forms

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	Name	Description
	2004_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2002-1 (DMF-40)
	2005_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2004-1 (DMF-40)
	2005_rev-1096a.pdf	2005 Liquid Fuels and Fuels Use Tax Report (REV-1096A)
	2006_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2005-1 (DMF-40)
	2006-2008_rev-1096a.pdf	2006 Liquid Fuels and Fuels Use Tax Report (REV-1096A)
	2007_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2006-1 (DMF-40)
	2008_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2007-1 (DMF-40)
	2009_dmf-40.pdf (2)	Liquid Fuels and Fuels Tax Bulletin No. 2008-3 (DMF-40)
	dmf-1.pdf	Credit Card Sales (Dealer Sales) To Exempt Entities--Bulletin #77-1and 87-2 (DMF-1)
	dmf-26.pdf	Monthly Carriers Report of Liquid Fuel and Fuels Delivered (DMF-26)
	dmf-26a.pdf	Monthly Carriers Report of Liquid Fuel and Fuels Delivered Schedule (DMF-26A)
	dmf-33.pdf	Letter -- 2008-2009 Liquid Fuels and Fuels Tax Renewal Application and Bond (DMF-33)
	dmf-33a.pdf	Letter -- Liquid Fuels and Fuels Tax Renewal Application for a Kerosene Dealer (DMF-33A)
	dmf-45.pdf	Liquid Fuels and Fuels Tax Statement of Policy (DMF-45)
	dmf-65.pdf	Policy Statement--Sales to Exempt Entities by Registered Distributors and Non-licensed Motor Fuel Dealers (DMF-65)
	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)
	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)
	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)
	dmf-76.pdf	Liquid Fuels and Fuels Tax Record-Keeping Requirements (DMF-76)
	dmf-80.pdf	Reimbursement Request for Motor Fuel Taxes Paid on Sales to Government/Exempt Entities (DMF-80)
	mft_class1-5.CSV	Listing of Distributors of Liquid Fuels and Fuels (MFT class 1-5)
	mft_class1-5.pdf	Listing of Distributors of Liquid Fuels and Fuels (MFT class 1-5)
	mft_class6-7.pdf	Listing of Distributors of Liquid Fuels and Fuels (MFT class 6+)
	Motor_Fuel_Transporters_Permits.pdf	Permited List of PA Fuel Transporters
	rev-1019.pdf	Registered Distributor's Receipt Schedule (REV-1019)
	rev-1020.pdf	Registered Distributor's Disbursement Schedule (REV-1020)
	rev-1096a.pdf	Liquid Fuels and Fuels Tax Return (REV-1096a)
	rev-1096b.pdf	Liquid Fuels and Fuels Tax Report - Receipts and Disbursements Summary (REV-1096B)
	rev-1096i.pdf	Instructions for Completing Liquid Fuels and Fuels Tax Reports (REV-1096-I)
	rev-1338.pdf	Application for Liquid Fuels and Fuels Tax Permit (REV-1338)
	rev-1338a.pdf	Liquid Fuels and Fuels Tax Locations Listing (REV-1338A)
	rev-543.pdf	PA Distributor's Guide to License Classifications (REV-543)
	rev-551.pdf	Notice #1 - Dyed Diesel Fuel Inpection Notice (REV-551)
	rev-564_fillin.pdf	Application for PA Fuel Transporters Permit (REV-564)
	rev-568.pdf	Assignment of Rights to Liquid Fuels and Fuels Tax Reimbursements (REV-568)
	rev-642.pdf	Bus Company Reimbursement Request - For The Additional Oil Company Franchise Tax on Fuels (REV-642)
	rev-643.pdf	Motor Fuels Tax Reimbursement Claim Form for Undyed Diesel and Undyed Kerosene Used in Truck Refrigeration Units (REV-643)

Liquid Fuels & Fuels Tax Bulletins

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	Name	Description
	lfft_bulletin_2008-3.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2008-3 (DMF-40) -- 2009 Tax Rates for Aviation Gasoline, Jet Fuel, Liquid Fuels and Fuels
	lfft_bulletin_2007-1.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2007-1 (DMF-40) -- 2008 Tax Rates for Aviation Gasoline and Jet Fuel, 2008 Tax Rates for Liquid Fuels and Fuels
	lfft_bulletin_2006-1.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2006-1 (DMF 40) -- 2007 Tax Rates for Aviation Gasoline and Jet Fuel, 2007 Tax Rates for Liquid Fuels and Fuels
	lfft_bulletin_2005-1.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2005-1 (DMF 40) -- 2006 Tax Rates for Aviation Gasoline and Jet Fuel, 2006 Tax Rates for Liquid Fuels and Fuels
	lfft_bulletin_2004-1.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2004-1 (DMF 40) -- 2005 Tax Rates for Aviation and Jet Fuel, 2005 Tax Rates for Liquid Fuels and Fuels, and Dyed Diesel/Kerosene Use Prohibited for Certain Buses
	lfft_bulletin_2003-1.pdf	Liquid Fuels and Fuels Tax Bulletin No. 2002-1 (DMF 40) -- 2004 Tax Rates For Aviation Gasoline and Jet Fuel, and 2004 Tax Rates for Liquid Fuels and Fuels