Fillable Form Dmf-77 - Alternative Fuels Tax Report (Page 2 of 2) in pdf

INSTRUCTION FOR COMPLETING THE

ALTERNATIVE FUELS TAX REPORT FORM DMF-77

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:

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.)

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 BTU’s 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 shown below must be used to convert the unit of

measure indicated to a liquid gallon basis.

CNG in standard cubic feet (scf.) to gallons:

Multiply CNG (scf.) units by .0314 to convert to liquid gallons.

CNG in pounds (lbs.) to gallons:

Multiply CNG (lbs.) units by .7087 to convert to liquid gallons.

To determine tax due, except for electricity, multiply the liquid gallons by the tax rate shown. For

electricity, simply multiply kilowatt hours used by $.008 kwh. If the report and payment are

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

on Amount Due up to $50,000;

1.5%

on Amount Due of $50,000.01 to $75,000;

on Amount Due of $75,000.01 to $100,000; and

.5%

on Amount Due in excess of $100,000.

To Prepay Tax: The tax due on any alternative fuel may be prepaid. To prepay tax on any alternative fuel,

provide a letter stating the alternative fuel(s) on which estimated tax is being calculated, and the period for

which the tax is being prepaid (i.e. quarterly, semiannual or annual). For those prepaying on an annual basis

the period should be a calendar year. To determine the tax due, except for electricity, multiply the

estimated liquid gallons by the tax rate(s) shown to arrive at the estimated tax. If tax is being estimated on

a fuel not shown on the front of this form, provide an explanatory letter indicating the fuel type, the BTU

content of the alternative fuel, and other data as necessary to support the estimated tax being reported.

Complete the line for “Other”.

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

kilowatt/mile usage factor, or actual kilowatt/miles usage factor (if known), to arrive at estimated

kilowatts/hours. Multiply the kilowatt hours estimated by the tax rate shown 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, Dept.

280646, Harrisburg, PA 17128-0646.

The Alternative Fuels Tax Report (DMF-77, DMF-78 or DMF-79) may be reproduced and used for subse-

quent reporting. Please feel free to copy this form.

In January, the Department will mail a one year supply of applicable Alternative Fuels Tax Report forms

to each alternative fuel dealer user.

Questions regarding this form, or the taxation of alternative fuels, should be forwarded to the above

address or telephone (717) 705-5458.

Form Dmf-77 - Alternative Fuels Tax Report Page 2

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