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REV-543 MF (07-13)

PENNSYLVANIA DISTRIBUTOR'S

GUIDE TO LICENSE

CLASSIFICATIONS

BUREAU OF MOTOR AND

ALTERNATIVE FUEL TAXES

PO BOX 280646

HARRISBURG PA 17128-0646

LICENSE CLASSIFICATION

DESCRIPTION OF DISTRIBUTOR

PERMITTED DISTRIBUTOR ACTIVITY

● Purchase tax free from any other licensed distributor

Refiner (i.e large oil company wholesaling

Class 1 –

liquid fuels or fuels) or one who has more

● Import/export any fuel

Refiner/Wholesaler of liquid fuels

than 50 percent of their liquid fuels and fuels

● Make tax-free sales to exempt entities, or other properly

and fuels

business categorized as wholesale.

licensed distributor(s)

● Purchase tax-free gasoline or gasohol from any Class 1, 2a,

or 4 distributor

Class 2a –

Wholesaler of gasoline and/or gasohol

Wholesaler of liquid fuels

servicing retail accounts and exempt

● Import/export gasoline or gasohol

(gasoline or gasohol only)

entities.

● Make tax-free sales of gasoline or gasohol to any Class 1,

2a, or 5 distributor, or an exempt entity

● Purchase tax-free jet fuel or aviation gasoline from any Class

1, 2b, or 4 distributor

Class 2b –

Wholesaler of liquid fuels (jet or

● Import or export jet fuel or aviation gasoline

Wholesaler of jet fuel or aviation gasoline.

aviation gasoline only)

● Make tax-free sales of jet fuel or aviation gasoline to any

Class 1, 2b, or 5 distributor, or an exempt entity

● Purchase tax-free clear diesel from any Class 1, 3, or 4

distributor

Class 3 –

Wholesaler of diesel fuel and/or kerosene

Wholesaler of fuels (diesel and

● Import/export diesel or kerosene

servicing retail accounts and exempt

kerosene only )

entities.

● Make tax-free sales of clear diesel or kerosene to any Class

1, 3, 3S, 5, or 6 and 6a (kerosene) distributor

Must have annual usage of 300,000 gallons

● Purchase tax-free undyed diesel or undyed kerosene from

Class 3S –

or more of which 25 percent or more is

any class – 1, 3, 4, 6, or 6a distributor

Large off-highway user of

used off highway. Must also sign agreement

● Permitted uses of fuel are specified in agreement

undyed diesel or undyed

with the Dept. of Revenue relative to

kerosene

● May NOT make taxable or nontaxable sales of fuels.

maintenance of records.

● Import liquid fuels or fuels and be accountable for product

One who imports liquid fuels primarily for

imported

Class 4 –

their own use and has insufficient wholesale

● Make tax-free sales to any other properly licensed distributor

Importer of liquid fuels or fuels

activity to become a Class 1, 2a, 2b, or 3

● May NOT purchase tax free from other licensed distributors

distributor.

(resales)

● May purchase tax free from any licensed distributor for

Class 5 –

One who acquires product tax free for

export of product only

Exporter of liquid fuels or fuels

reason of export only.

● May NOT sell and collect tax within Pennsylvania

● May purchase tax-free clear kerosene from any properly

One who does not qualify as a Class 1 or 3

licensed distributor

distributor above, but who needs to acquire

● May import/export kerosene

tax free clear kerosene for (1) subsequent

sale and delivery to PA residential units for

Class 6 –

● May deliver and make tax-free sales to PA residents for

Kerosene dealer

heating purposes, or (2) retail sales, as in

heating purposes, or sell at retail for residential heating

five-gallon quantities, for residential heating

purposes from a pump marked “Kerosene – For Non-highway

purposes. Sales are not necessarily from a

Use Only”

“blocked pump”.

● May NOT sell, blend, or use kerosene in a taxable manner

● May purchase tax-free clear kerosene from any properly

licensed distributor

One who does not qualify as a Class 1 or 3

distributor above, but who needs to acquire

● May import/export kerosene

Class 6a –

tax-free clear kerosene. All sales of kerosene

● May deliver and make tax-free sales to PA residents for

Kerosene dealer

are from “blocked pumps,” and the dealer is

heating purposes, or sell at retail for residential heating

licensed as a 637-UP registrant with the IRS.

purposes from “blocked pumps” only.

● May NOT sell, blend, or use kerosene in a taxable manner

Questions regarding the above should be addressed to the PA DEPARTMENT Of REVENUE, BUREAU OF MOTOR AND

ALTERNATIVE FUEL TAXES, PO BOX 280646, HARRISBURG, PA 17128-0646, or by telephone to 717-787-8292.

Form Rev-543 Mf - Pennsylvania Distributor'S Guide To License Classifications - Pennsylvania Department Of Revenue

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