Imposición de impuestos sobre combustibles y combustibles alternativos en Pensilvania

Explicación Simple

En Pensilvania, hay un impuesto que se aplica a los combustibles que usamos para nuestros vehículos. Esto incluye gasolina y combustibles alternativos, y el dinero se utiliza para mantener las carreteras y construir nuevas.

Es como si cada vez que compras gasolina, estuvieras poniendo un pequeño monto en una alcancía que se usa para arreglar y mejorar las carreteras que usas todos los días.

Ejemplo Práctico

Imagina que Carlos tiene una empresa de transporte en Pensilvania. Cada vez que compra gasolina para sus camiones, paga un impuesto que ayuda a mantener las carreteras en buen estado, lo que hace que sus viajes sean más seguros y rápidos.

Texto Original del Estatuto (Inglés)

75 Pa.C.S. 9004 - Imposition Of Tax, Exemptions And Deductions (a) (Reserved). (b) Oil company franchise tax for highway maintenance and construction.--The tax imposed by Chapter 95 (relating to taxes for highway maintenance and construction) shall be imposed and collected on liquid fuels and fuels, on a cents-per-gallon equivalent basis, upon all gallons of liquid fuels and fuels used or sold and delivered by distributors within this Commonwealth. (c) Aviation gasoline tax.--In lieu of the taxes under subsection (b): (1) A State tax of 1 1/2¢ a gallon or fractional part thereof is imposed and assessed upon all 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. (2) A State tax of 1 1/2¢ a gallon or fractional part thereof is imposed and assessed upon all liquid fuels used or sold and delivered by distributors within this Commonwealth for use as fuel in turbine-propeller jet, turbojet or jet- driven aircraft or aircraft engines. (d) Alternative fuels tax.-- (1) A tax is hereby imposed upon alternative fuels used to propel vehicles of any kind or character on the public highways. The rate of tax applicable to each alternative fuel shall be computed by the department on a gallon equivalent basis and shall be published as necessary by notice in the Pennsylvania Bulletin. (2) The tax imposed in this section upon alternative fuels shall be reported and paid to the department by each alternative fuel dealer-user rather than by distributors under this chapter similar to the manner in which distributors are required to report and pay the tax on liquid fuels and fuels, and the licensing and bonding provisions of this chapter shall be applicable to alternative fuel dealer-