3.202 -Exemption for Motor Fuels

Item	Description	FY2009	FY2010	FY2011
3.202	Exemption for Motor Fuels Motor fuels are exempt from sales tax. They are subject to an excise at a rate higher than 6.25% of the retail price. The estimate represents revenues that would be collected under the sales tax if motor fuels were taxed at 6.25% of the retail price. The Massachusetts motor fuels tax rate is $0.21 per gallon of gasoline or diesel fuel. Comment: Revenues collected under the motor fuels excise were $672.7 million in Fiscal Year 2008 and $654 million in Fiscal Year 2009. Revenues collected under the motor fuels excise were $672.7 million in Fiscal Year 2008 and $654 million in Fiscal Year 2009. Origin: M.G.L. c. 64H, S. 6(g) Estimate: $570.7	412.2	467.7	570.7

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.