DEPARTMENT OF REVENUE Alternative Fuels Conversion Factors January 1, 1998 through December 31, 1998 [28 Pa.B. 309] Under 75 Pa.C.S. § 9004(d) the Secretary of Revenue is required to compute the rate of tax applicable to each alternative fuel on a gallon-equivalent basis. Under 75 Pa.C.S. § 9002 ''gallon-equivalent basis'' is defined as the ''amount of any alternative fuel as determined by the Department to contain 114,500 BTUs.'' The amount determined on a ''gallon-equivalent basis'' for each alternative fuel is subject to the liquid fuels and oil company franchise taxes currently imposed on one gallon of gasoline. The rate of tax on 1 gallon of gasoline during the period of this notice is $.12 liquid fuels tax and $.139 oil company franchise tax for a total tax of $.259 per gallon of gasoline.
The Secretary of Revenue announces that effective January 1, 1998 through December 31, 1998 the following conversion factors shall be used to determine the gasoline gallon-equivalents for alternative fuels with the units of measure as indicated:
BTU Content Conversion Factor of Alternative for Gasoline Equivalent Alternative Fuel for Unit of Gallon @ 114,500 BTU Fuel Measure Indicated per Gallon Ethanol 76,400/gal 1.499 gal Methanol 56,560/gal 2.024 gal Propane/LPG 83,500/gal 1.371 gal E-85 105,545/gal 1.085 gal M-85 65,350/gal 1.752 gal Compressed Natural Gas (CNG) 29,000/gal @ 3,000 PSI 3.948 gal or 909.4/scf 125.907 scf or 20,551/lb 5.572 lb Liquefied Natural Gas (LNG) 66,640/gal 1.718 gal Electricity 3,412/KWH 33.558 KWH To convert any volume of an alternative fuel to gasoline equivalent gallons divide the volume for the applicable unit of measure by the conversion factor shown above.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 98-93. Filed for public inspection January 16, 1998, 9:00 a.m.]
