Understanding fuel costs, taxes, and exemptions is an important part of business planning for school bus contractors. Often there is confusion about what the taxing source, federal or state, and how exemptions work. This article describes the processes for obtaining fuel that excludes the Pennsylvania Motor Fuel Tax or how to seek reimbursement for the state tax for fuel used to transport school students to and from school.
The end of the school year for students means the beginning of the summer charters season for school bus contractors. Summer camps, church groups, scout groups, and others frequently charter school buses for group trips in the summer. This note will talk about summer charter issues you should consider. But, be aware that all of the issues related to carrying non-student passengers for a fee are far more complex than can be addressed completely in this brief article.
When creating and operating a business, owners must decide how they want their business to be structured. Two factors that should go into every decision regarding the structure of a business are liability protection and tax implications. Liabilit protectiosn protects owners of a business from being liable for the debts and liabilities of the copmany and keeps creditors form pursuing personal assets.
3/4/2019| Reference Number : 134.0| School Bus | Liability Protection
, Tax Implications
, Business Structure
, Sole Proprieterships
, Business Corporation Law of 1988 15 Pa. C.S.A. §101
, Limited Liability Company
, Limited Liability Company Law of 1994 15 Pa. C.S.A. §8901
, Limited Partnerships
, Taxation |
In December 2018, the Uniform Carrier Registration Boac ("UCRB") approved the National School Transportation Association ("NSTA") request for an intrastate school bus fee exemption. This new UCR fee exemption allows school buses that will not cross state lines from their UCR fee calculation. This is a huge savings for contractors who have only a few school buses in their fleet that actually cross state lines.
Winter is here and unfortunately, so are the weather related concerns which affect the transportation industry. Snow and ice on the roof of moving vehicles is a safety hazard that can lead to citations and fines. Many states have statutes or regulations related to snow and ice on moving vehicles. While not all laws are the same, many states take common approaches to protecting motorists and pedestrians from the possibility of injury or property damage caused by snow and ice that falls from mo...
The start of the new school year typically means motorists need to readjust to the big yellow bus back on the road. As a reminder, each year the thrid week in October is reserved for National School Bus Safety Week (NSBSW). This article will provide tools, resources and suggestions contractos can use to help spread the word about the safety benefits of riding a school bus during NSBSW and throughout the rest of the year.
A new law passed along with this year's state budget on June 22, 2018, adds language to Pennsylvania's Public School Code of 1949, 24 P.S. § 1-121