Pennsylvania’s tax rate on gasoline and other fuels is highest among comparison states. Pennsylvania’s rate consists of a flat cents-per-gallon rate that is common to most states. In addition, Pennsylvania levies an oil franchise tax using the wholesale price of oil as a base. The tax rate is not the only indicator of the level of transportation revenues a state collects. Licenses and fees also contribute significant resources. States vary in their relative dependence on each of these sources.
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