Rate of Tax on Aviation Gasoline and Jet Fuels for 1997 [26 Pa.B. 6031] Under 74 Pa.C.S. § 6121(b), the Secretary of Revenue announces that for the calendar year 1997 the rate of tax on aviation gasoline and all other liquid fuels used or sold and delivered by distributors within this Commonwealth for use as fuel in propeller-driven piston engine aircraft or aircraft engines will increase from the current rate of 3-5/10¢ to 3-7/10¢1 per gallon or fractional part thereof.
Under 74 Pa.C.S. § 6131(b), the Secretary of Revenue announces that for the calendar year 1997 the rate of tax on jet fuels used or sold and delivered by distributors within this Commonwealth for use as fuel in turbine-propeller jet, turbojet and jet-driven aircraft and aircraft engines will increase from the current rate of 1-7/10¢ to 1-9/10¢ per gallon or fractional part thereof.
The rate of tax on aviation gasoline is adjusted annually beginning on January 1, 1985, and each January 1 thereafter. The rate of tax on jet fuels is adjusted annually beginning on January 1, 1986, and each January 1 thereafter. Under 74 Pa.C.S. §§ 6121(b) and 6131(b) the rate of each tax increases or decreases 1/10 of a cent per gallon for each 10% increase or decrease in the producer price index for jet fuel as determined by the U.S. Department of Labor, Bureau of Labor Statistics, for the most recent 12 month period available as of November 1, subject to a maximum rate of 6¢ per gallon for aviation gasoline and 2¢ per gallon for jet fuels. On November 1, 1996, the most recently available 12-month period was September 1995 to September 1996, as reported in Bureau of Labor Statistics, U. S. Department of Labor, Producer Price Indexes, September 1996, for which the percentage change was +29.9 percent. Accordingly, the aviation gasoline tax rate and the jet fuel tax rate both increase by 2/10¢ per gallon.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 96-2108. Filed for public inspection December 13, 1996, 9:00 a.m.] _______
1 The rate of 3-7/10¢ per gallon consists of the 1-1/2¢ per gallon tax imposed by section four of the Liquid Fuels Tax Act (72 P. S. § 2611d) and the 2-2/10¢ per gallon additional tax imposed by 74 Pa.C.S. § 6121(a). As limited by 74 Pa.C.S. § 6121(b), the combined rate of these two component taxes may never exceed 6¢ per gallon or be less than 3¢ per gallon.
