Motor and Alternative Fuel Taxes
Liquid Fuels and Fuels Use Tax
For tax years prior to 2014 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 oil company franchise tax is also imposed on all taxable liquid fuels and fuels on a cents-per-gallon equivalent basis.