| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 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 $654.6 million in Fiscal Year 2010 and $660.8 million in Fiscal Year 2011. Origin: M.G.L. c. 64H, S. 6(g) Estimate: $725.9 |
638.2 | 668.8 | 725.9 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |