3.419 -Exemption for Fuel Used in Operating Aircraft and Railroads

Item DescriptionFY2011 FY2012 FY2013
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads
Fuel used in operating aircraft and railroads is exempt from sales tax.

Comment: At a community's option, kero-jet fuel may be subject to a local tax at of 5% of average price or $0.05 per gallon; whichever is higher.

Origin:  M.G.L. c. 64H, S. 6(j)
Estimate:  $59.4
47.6 56 59.4

Key:

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