75 Pa. C.S. § 9002
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Alternative fuel dealer-user." As follows:
"Alternative fuels." Natural gas, compressed natural gas (CNG), liquified natural gas (LNG), liquid propane gas and liquified petroleum gas (LPG), alcohols, gasoline-alcohol mixtures containing at least 85% alcohol by volume, hydrogen, hythane, electricity and any other fuel used to propel motor vehicles on the public highways which is not taxable as fuels or liquid fuels under this chapter.
"Association." A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
"Average wholesale price." The average wholesale price of all taxable liquid fuels and fuels, excluding the Federal excise tax and all liquid fuels taxes, shall be as follows:
(1) After December 31, 2013, and before January 1, 2015, the average wholesale price shall be $1.87 per gallon.
(2) After December 31, 2014, and before January 1, 2017, the average wholesale price shall be $2.49 per gallon.
(3) After December 31, 2016, the average wholesale price shall be as determined by the Department of Revenue for the 12-month period ending on the September 30 immediately prior to January 1 of the year for which the rate is to be set. In no case shall the average wholesale price be less than $2.99 per gallon.
"Cents per gallon equivalent basis." The average wholesale price per gallon multiplied by the decimal equivalent of any tax imposed by section 9502 (relating to imposition of tax), the product of which is rounded to the next highest tenth of a cent per gallon. The rate of tax shall be determined by the Department of Revenue on an annual basis beginning every January 1 and shall be published as a notice in the Pennsylvania Bulletin no later than the preceding December 15. In the event of a change in the rate of tax imposed by section 9502, the department shall redetermine the rate of tax as of the effective date of such change and give notice as soon as possible.
"Corporation." A corporation or joint stock association organized under the laws of this Commonwealth, the United States or any other state, territory or foreign country or dependency.
"Dealer." Any person engaged in the retail sale of liquid fuels or fuels.
"Department." The Department of Revenue of the Commonwealth.
"Diesel fuel." Any liquid, other than liquid fuels, which is suitable for use as a fuel in a diesel-powered highway vehicle. The term includes kerosene.
"Distributor." Any person that:
"Dyed diesel fuel." Any liquid, other than liquid fuels, which is suitable for use as a fuel in a diesel-powered highway vehicle and which is dyed pursuant to Federal regulations issued under section 4082 of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 4082 ) or which is a dyed fuel for purposes of section 6715 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 6715 ).
"Exempt entity." A person exempt under section 9004(E) (relating to imposition of tax, exemptions and deductions) from reporting and paying a tax on liquid fuels, fuels or alternative fuels imposed by this chapter.
"Export." Accountable liquid fuels or fuels delivered out of State by or for the seller constitutes an export by the seller. Accountable liquid fuels or fuels delivered out of State by or for the purchaser constitutes an export by the purchaser.
"Fuels." Includes diesel fuel and all combustible gases and liquids used for the generation of power in aircraft or aircraft engines or used in an internal combustion engine for the generation of power to propel vehicles on the public highways. The term does not include liquid fuels or dyed diesel fuel.
"Gallon-equivalent basis." The amount of any alternative fuel as determined by the department to contain 114,500 BTUs. The rate of tax on the amount of each alternative fuel as determined by the department under the previous sentence shall be the current liquid fuels tax and oil company franchise tax applicable to one gallon of gasoline.
"Highway." Every way or place open to the use of the public, as a matter of right, for purposes of vehicular travel.
"Import." Accountable liquid fuels or fuels delivered into this Commonwealth from out of State by or for the seller constitutes an import by the seller. Accountable liquid fuels or fuels delivered into this Commonwealth from out of State by or for the purchaser constitutes an import by the purchaser.
"Liquid fuels." All products derived from petroleum, natural gas, coal, coal tar, vegetable ferments and other oils. The term includes gasoline, naphtha, benzol, benzine, or alcohols, either alone or when blended or compounded, which are practically and commercially suitable for use in internal combustion engines for the generation of power or which are prepared, advertised, offered for sale or sold for use for that purpose. The term does not include kerosene, fuel oil, gas oil, diesel fuel, tractor fuel by whatever trade name or technical name known having an initial boiling point of not less than 200 degrees fahrenheit and of which not more than 95% has been recovered at 464 degrees fahrenheit (ASTM method D-86), liquified gases which would not exist as liquids at a temperature of 60 degrees fahrenheit and pressure of 14.7 pounds per square inch absolute or naphthas and benzols and solvents sold for use for industrial purposes.
"Magistrate." An officer of the minor judiciary. The term includes a magisterial district judge.
"Mass transportation systems." Persons subject to the jurisdiction of the Pennsylvania Public Utility Commission and municipality authorities that transport persons on schedule over fixed routes and derive 90% of their intrastate scheduled revenue from scheduled operations within the county in which they have their principal place of business or with contiguous counties.
"Permit." A liquid fuels permit or a fuels permit.
"Person." Every natural person, firm, copartnership, association or corporation. Whenever used in any provision prescribing and imposing a fine or imprisonment, the terms firm, copartnership, association and corporation shall be subject to 18 Pa.C.S. § 307 (relating to liability of organizations and certain related persons). With respect only to the sale of alternative fuels, a Commonwealth agency and a political subdivision may be considered a "person."
"Sale" and "sale and delivery." Includes the invoicing or billing of liquid fuels or fuels free of tax as provided in section 9005 (relating to taxpayer) from one distributor to another regardless of whether the purchasing distributor is an accommodation party for purposes of taking title or takes actual physical possession of the liquid fuels or fuels.
"Secretary." The Secretary of Revenue of the Commonwealth.
75 Pa.C.S. § 9002