Form Rev-543 - Pennsylvania Distributor'S Guide To License Classifications

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REV-543 MF (07-13)
PENNSYLVANIA DISTRIBUTOR'S
GUIDE TO LICENSE
CLASSIFICATIONS
BUREAU OF MOTOR AND
ALTERNATIVE FUEL TAXES
PO BOX 280646
HARRISBURG PA 17128-0646
LICENSE CLASSIFICATION
DESCRIPTION OF DISTRIBUTOR
PERMITTED DISTRIBUTOR ACTIVITY
● Purchase tax free from any other licensed distributor
Refiner (i.e large oil company wholesaling
Class 1 –
liquid fuels or fuels) or one who has more
● Import/export any fuel
Refiner/Wholesaler of liquid fuels
than 50 percent of their liquid fuels and fuels
● Make tax-free sales to exempt entities, or other properly
and fuels
business categorized as wholesale.
licensed distributor(s)
● Purchase tax-free gasoline or gasohol from any Class 1, 2a,
or 4 distributor
Class 2a –
Wholesaler of gasoline and/or gasohol
Wholesaler of liquid fuels
servicing retail accounts and exempt
● Import/export gasoline or gasohol
(gasoline or gasohol only)
entities.
● Make tax-free sales of gasoline or gasohol to any Class 1,
2a, or 5 distributor, or an exempt entity
● Purchase tax-free jet fuel or aviation gasoline from any Class
1, 2b, or 4 distributor
Class 2b –
Wholesaler of liquid fuels (jet or
● Import or export jet fuel or aviation gasoline
Wholesaler of jet fuel or aviation gasoline.
aviation gasoline only)
● Make tax-free sales of jet fuel or aviation gasoline to any
Class 1, 2b, or 5 distributor, or an exempt entity
● Purchase tax-free clear diesel from any Class 1, 3, or 4
distributor
Class 3 –
Wholesaler of diesel fuel and/or kerosene
Wholesaler of fuels (diesel and
● Import/export diesel or kerosene
servicing retail accounts and exempt
kerosene only )
entities.
● Make tax-free sales of clear diesel or kerosene to any Class
1, 3, 3S, 5, or 6 and 6a (kerosene) distributor
Must have annual usage of 300,000 gallons
● Purchase tax-free undyed diesel or undyed kerosene from
Class 3S –
or more of which 25 percent or more is
any class – 1, 3, 4, 6, or 6a distributor
Large off-highway user of
used off highway. Must also sign agreement
● Permitted uses of fuel are specified in agreement
undyed diesel or undyed
with the Dept. of Revenue relative to
kerosene
● May NOT make taxable or nontaxable sales of fuels.
maintenance of records.
● Import liquid fuels or fuels and be accountable for product
One who imports liquid fuels primarily for
imported
Class 4 –
their own use and has insufficient wholesale
● Make tax-free sales to any other properly licensed distributor
Importer of liquid fuels or fuels
activity to become a Class 1, 2a, 2b, or 3
● May NOT purchase tax free from other licensed distributors
distributor.
(resales)
● May purchase tax free from any licensed distributor for
Class 5 –
One who acquires product tax free for
export of product only
Exporter of liquid fuels or fuels
reason of export only.
● May NOT sell and collect tax within Pennsylvania
● May purchase tax-free clear kerosene from any properly
One who does not qualify as a Class 1 or 3
licensed distributor
distributor above, but who needs to acquire
● May import/export kerosene
tax free clear kerosene for (1) subsequent
sale and delivery to PA residential units for
Class 6 –
● May deliver and make tax-free sales to PA residents for
Kerosene dealer
heating purposes, or (2) retail sales, as in
heating purposes, or sell at retail for residential heating
five-gallon quantities, for residential heating
purposes from a pump marked “Kerosene – For Non-highway
purposes. Sales are not necessarily from a
Use Only”
“blocked pump”.
● May NOT sell, blend, or use kerosene in a taxable manner
● May purchase tax-free clear kerosene from any properly
licensed distributor
One who does not qualify as a Class 1 or 3
distributor above, but who needs to acquire
● May import/export kerosene
Class 6a –
tax-free clear kerosene. All sales of kerosene
● May deliver and make tax-free sales to PA residents for
Kerosene dealer
are from “blocked pumps,” and the dealer is
heating purposes, or sell at retail for residential heating
licensed as a 637-UP registrant with the IRS.
purposes from “blocked pumps” only.
● May NOT sell, blend, or use kerosene in a taxable manner
Questions regarding the above should be addressed to the PA DEPARTMENT Of REVENUE, BUREAU OF MOTOR AND
ALTERNATIVE FUEL TAXES, PO BOX 280646, HARRISBURG, PA 17128-0646, or by telephone to 717-787-8292.

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