Fillable Form Dmf-100 - Alternative Fuels Tax Report (Page 2 of 2) in pdf

INSTRUCTIONS FOR COMPLETING THE

ALTERNATIVE FUELS TAX REPORT

Pursuant to Chapter 90 of the Pennsylvania Vehicle Code, the Liquid Fuels and Fuels Tax Act requires

an alternative fuel dealer-user to pay tax on alternative fuels whenever such fuels are placed into

the supply tank of an alternative fuel vehicle in Pennsylvania for use on a public highway. Alternative

fuels are taxed on a gallon-equivalent basis. Applicable definitions include the following.

Alternative fuel is any fuel other than liquid fuels (gasoline or gasohol), fuels (undyed diesel or

kerosene) or aviation fuel (aviation gasoline or jet fuel), determined by the Department of

Revenue to be an alternative fuel.

Alternative fuel dealer-user is anyone who delivers or places alternative fuel into the fuel

supply tank of an alternative fuel vehicle in Pennsylvania for use on a public highway.

Gallon-equivalent basis is the amount of any alternative fuel containing 114,500 BTUs as

determined by the Department. Such fuel shall be taxed at the rate of the commonwealth’s Liquid

Fuels and Fuels Tax and the Oil Company Franchise Tax. The tax is imposed on an adjusted rate

basis using a BTU conversion.

Conversion factors – The conversion factors below must be used to convert the unit of

measure indicated to a liquid gallon basis.

CNG in standard cubic feet (scf.):

Multiply CNG (scf.) units by 0.0314 to convert to liquid gallons.

CNG in pounds (lbs.):

Multiply CNG (lbs.) units by 0.7087 to convert to liquid gallons.

To determine tax due for all fuels except electricity, multiply the liquid gallons by the appropriate

tax rate. For electricity, multiply kilowatt hours used by $0.0093. If the report and payment are

submitted by the due date, a discount, calculated as follows, may be applied:

2 percent

on amount due up to $50,000;

1.5 percent

on amount due of $50,000.01 to $75,000;

1 percent

on amount due of $75,000.01 to $100,000; or

0.5 percent

on amount due in excess of $100,000.

To Prepay Tax on an alternative fuel, provide a letter stating the alternative fuel(s) on which estimated

tax is calculated and the period for which the tax is prepaid (i.e. quarterly, semiannually or annually).

For those prepaying on an annual basis, the period should be a calendar year. To determine the tax due

for all alternative fuels except electricity, multiply the estimated liquid gallons by the appropriate tax rate

to arrive at the estimated tax. If tax is estimated on a fuel not shown on the front of this form, provide

a letter indicating the fuel type, the BTU content of the alternative fuel and other data as necessary to

support the estimated tax reported. Complete the line for “Other.”

For electric powered vehicles - Estimate total annual miles and divide by the manufacturer’s suggested

or actual (if known) kilowatt/mile usage factor to arrive at estimated kilowatt/hours. Multiply the

estimated kilowatt hours by the tax rate to determine the estimated tax. Forward the return and

payment as otherwise instructed.

Sign, date and mail the report to the PA DEPARTMENT OF REVENUE, BUREAU OF MOTOR FUEL

TAXES, PO BOX 280646, HARRISBURG, PA 17128-0646.

The Alternative Fuels Tax Report (DMF-77, DMF-78, DMF-79, DMF-81, DMF-84, DMF-89, DMF-91,

DMF-94 or DMF-100) may be reproduced and used for subsequent reporting. Please feel free to copy

this form.

In January, the Department will mail a one-year supply of Alternative Fuels Tax Reports to each

alternative fuel dealer user.

Questions regarding this form or the taxation of alternative fuels should be directed to the address

above or (717) 705-5458.

Form Dmf-100 - Alternative Fuels Tax Report Page 2

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