61 Pa. Code § 351.1
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act-75 Pa.C.S. §§ 9501-9512 (relating to taxes for highway maintenance and construction).
First sale-The sale to a wholesale or retail dealer, consumer or direct use in this Commonwealth of petroleum products occurring immediately after importation or production.
Oil company-Every corporation, association, joint-stock association, partnership, limited partnership, co-partnership, natural individual or individuals, and a business conducted by a trustee or trustees wherein evidence of ownership is evidenced by certificate or written instrument, formed for or engaged in the sale or importation of petroleum products within this Commonwealth; or anyone deemed to be an oil company under 75 Pa.C.S. §§ 9501 or 9502(f) (relating to definitions; and imposition of tax); or anyone who elects to be an oil company under 75 Pa.C.S. § 9502(i).
Petroleum product-A product derived wholly or in part from crude oil and used for propelling a motor vehicle on the public highways. Examples of petroleum products are gasoline, gasohol, diesel fuel, LP gas and kerosene. Petroleum products do not include products for off-highway use.
Petroleum revenue-Consideration derived from the first sale in this Commonwealth of petroleum products otherwise subject to the liquid fuels tax or the fuel use tax in this Commonwealth, whether in cash, credits or property of any kind, and without a deduction except for returned merchandise, Pennsylvania liquid fuels tax or fuel use tax or Federal excise tax. Consideration includes transportation or freight charges, whether included in the price of the product or stated separately.
Report-Oil Company Franchise Tax Report (Form REV-1386), which may be obtained from Tax Information Service, Department of Revenue, Strawberry Square Tax Information Service, Harrisburg, Pennsylvania 17127.
61 Pa. Code § 351.1