Oil Company Franchise 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.

Entities exempt from the liquid fuels and fuels tax are also exempt from the oil company franchise tax.

The tax rate is 153.5 mills for liquid fuels and 208.5 mills for fuels.

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

For detailed and historic Pennsylvania oil company franchise tax information, please review the Tax Compendium.