There are four taxes pertaining to the use or purchase of motor fuel in Pennsylvania , which comprise the liquid fuels taxes.
The Liquid Fuels and Fuels Taxes and the Oil Company Franchise Tax make up the commonly known “gas tax” and “diesel tax”.
· The gas tax is 31.2 cents per gallon, the sum of the fixed liquid fuels tax of 12 cents per gallon, and the oil company franchise tax, which can vary but has remained unchanged since 2006 at 19.2 cents per gallon.
· The diesel tax is 38.1 cents per gallon, the sum of the fixed fuels tax of 12 cents per gallon, and the oil company franchise tax, which can vary but has remained unchanged since 2006 at 26.1 cents per gallon.
The Motor Carriers Road Tax/IFTA is the tax paid by qualifying motor carriers, most commonly truckers, on fuel consumed in Pennsylvania . The tax is applied at the same rates as the gas and diesel taxes.
The Alternative Fuels Tax applies to any fuel not taxable as liquid fuels or fuels, including natural gas, compressed natural gas, liquid propane gas, liquified petroleum gas, alcohols, gasoline-alcohol mixtures containing at least 85 percent alcohol by volume, hydrogen and electricity. For taxation, each alternative fuel is converted to a gasoline gallon equivalent, and the tax rate applied to the gasoline gallon equivalent equals the current gas tax.
For detailed and historic Pennsylvania liquid fuels tax information, visit the quick links below or review the Tax Compendium.
