You're right! When a lot of distributors started selling the ULS diesel garbage as heating oil it got thrown into all the gamed crap that goes on with that. The ULS heating oil isn't even required in Pa. although they lowered the levels a bit a few years ago. In NY state it is required. I've read of claims by New England dealers about distributors creating fake shortages to jack it up.
In Pa., the last 3 big tax increases on road gasoline were put in over only 4 years. Technically, those 3 increases compounded, are assessed at the distributor level and not at the pump. Like all the rest of the state and fed tax. So guess where that cost gets passed to. When it's asked how much Pa. gasoline taxes are per gallon, they conveniently omit the 33% or so at the wholesale level. That makes them look like they're only about the 5th highest in the USA, instead of actually being the highest.