Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 309 - INTERSTATE SHIPMENT › Section 309.1 - Sale or delivery

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Shipments of liquid fuels by Commonwealth registered distributors making tank
				  truck shipments from points within this Commonwealth to points outside of this
				  Commonwealth and shipments of liquid fuels from points outside of this
				  Commonwealth to points within this Commonwealth for the distributor's own use,
				  sale or delivery or both, shall be accompanied by sales delivery tickets,
				  transfer tickets, route cards or bills of lading which shall contain the
				  invoice number, point of shipment, point of delivery, total gallonage and date
				  of transaction.
(b) A registered
				  distributor making shipment of tax-free liquid fuels by use of leased equipment
				  or through the use of a contract carrier or common carrier must maintain in his
				  files the lease agreement or contract for hire under which the fuel was
				  shipped. The documents evidencing the lease agreement or contract for hire must
				  be made readily available for inspection upon request by the Department so that
				  the destination to which the fuel was shipped may be verified.
(c) The following definitions apply to this
				  section:
Association
-A partnership, limited
					 partnership or another form of unincorporated enterprise owned by two or more
					 persons.
Carrier
-A person who transports and
					 delivers products capable of being used as fuel in the fuel supply tanks or
					 other fueling receptacles or devices of an aircraft or aircraft engine or of a
					 motor vehicle, or who uses fuels with the meaning of the word "use" as defined
					 in this subsection.
Corporation
-A corporation or joint stock
					 association organized under the statutes of the Commonwealth, the United States
					 or another state, territory, or foreign country, or dependency.
Dealer-user
-A person who delivers or
					 places fuels into the fuel supply tanks or other fueling receptacles or devices
					 of an aircraft or aircraft engine or of a motor vehicle, or who uses fuels
					 within the meaning of the word "use" as defined in this subsection.
Department
-The Department of Revenue of
					 the Commonwealth.
Fuels
-Combustible gases and liquids used
					 for the generation of power in aircraft or aircraft engines or used in an
					 internal combustion engine for the generation of power to propel vehicles of
					 any kind or character on the public highways, except those fuels which are
					 "liquid fuels" as defined in this subsection.
Liquid fuels
-Products derived from
					 petroleum, natural gas, coal, coal tar, vegetable ferments, and other oils,
					 including, among others, gasoline, naphtha, benzol, benzine or alcohols, either
					 alone or when blended or compounded, which are practically and commercially
					 suitable for use in internal combustion engines for the generation of power, or
					 which are prepared, advertised, offered for sale, or sold for use for that
					 purpose; provided, that kerosene, fuel oil, gas oil, Diesel fuel, tractor fuel
					 by whatever trade name or technical name known having an initial boiling point
					 of not less than 200°F. and of which not more than 95% has been recovered
					 at 464°F. (ASTM method # D-86), liquefied gases which would not exist as
					 liquids at a temperature of 60°F. and a pressure of 14.7 pounds per square
					 inch absolute, and naphthas and benzols and solvents sold for use for
					 industrial purposes, are not included within this definition.
Motor vehicle
-Vehicles, engines, machines
					 or mechanical contrivance which are propelled by an internal combustion engine
					 or motor.
Persons
-A natural person, association or
					 corporation. When used in clauses prescribing and imposing a fine or
					 imprisonment, or both, the term as applied to association shall mean the
					 partners or members thereof, and as applied to corporations, the officers
					 thereof.
Use
-
(i) The importation into this Commonwealth of
				  fuels in the supply tanks or other fueling receptacles or devices of a motor
				  vehicle in excess of 50 gallons.
(ii) The delivery or placing of fuels into
				  the fuel supply tanks or other fueling receptacles or devices of an aircraft or
				  aircraft engine or of a motor vehicle in this Commonwealth for use in whole or
				  part for the generation of power in an aircraft or aircraft engine or motor
				  vehicle or in whole or in part for the generation of power to propel such motor
				  vehicle on the public highways of this Commonwealth. The delivery of fuels into
				  supply tanks or other fueling receptacles or devices shall constitute a
				  conclusive presumption that the fuel so delivered is to be used in propelling
				  such motor vehicles on the public highways of this Commonwealth or for the
				  generation of power in aircraft or aircraft engines.