DEPARTMENT OF REVENUE Alternative Fuels Tax Rates for October 1, 1997 through December 31, 1997 [27 Pa.B. 4969] Under 75 Pa.C.S. § 9004(d) the Secretary of Revenue (Secretary) 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 one 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 announces that effective October 1, 1997 through December 31, 1997 the determination of the gallon-equivalents and tax rates for alternative fuels are as follows:
Rate of Amount Equivalent Tax Rate per Conversion to One Gallon of Gallon of Alternative (BTU/gal of Gasoline @ 114,500 Alternative Fuel alternative fuel) BTU per gallon Fuel Ethanol 76,400 1.499 $.170 Methanol 56,560 2.024 $.128 Propane/LPG 83,500 1.371 $.189 E-85 105,545 1.085 $.239 M-85 65,350 1.752 $.148 Compressed Natural Gas (CNG) 29,000 @ 3,000 PSI 3.948 $.066 Liquefied Natural Gas (LNG) 66,640 1.718 $.151 Electricity 3,412 Btu/KWH 33.558 KWH $.0077/KWH ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 97-1549. Filed for public inspection September 26, 1997, 9:00 a.m.]
