Liquid Fuels

Did you know?

Eligible farmers, first responders, municipalities and non-profit schools may apply for refunds of liquid fuel taxes paid. BF&R returned more than $10 million in liquid fuel tax refunds last year.

Farm land

Who is eligible?

A qualified agricultural producer who uses liquid fuels – such as gasoline or undyed diesel – as part of his or her production operation is eligible to apply for a refund. Producers may claim fuel used to operate regular licensed vehicles as part of production within a 25 mile radius of the farm. Trucks, pickups, vans, and four-wheel drive vehicles, as well as machinery that requires fuel to operate, are eligible.

Volunteer fire, ambulance, and rescue squads incorporated as a non-profit are also eligible for this refund for liquid fuels taxes on gasoline and clear diesel. Squads must provide a copy of their Articles of Incorporation or Charter as well as proof of liquid fuels tax payment when applying for the refund.

Political subdivisions, non-public schools and non-profit schools may also be eligible for liquid fuel tax refunds, however the deadline for these groups to apply is March 31.

Application Deadlines

  • Agriculture, Volunteer Fire Companies and Ambulance Service Providers, Aviation Claim forms are mailed by the end of June (Must be postmarked by September 30).
  • Political Subdivisions (municipalities and local governments), Non-public/Non-profit Schools Claim forms are mailed by the end of December (Must be postmarked by March 31).
  • Government Aviation, United States Government Agency, Pennsylvania Government Agency Claim forms are mailed in December (No deadline for filing, can file at any time for the previous 12 month period).

Liquid Fuels Tax Reimbursement for Agriculture

Instructions for Agricultural Claimants