3.202 -Exemption for Motor Fuels

Item DescriptionFY2015 FY2016 FY2017 FY2018 FY2019
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. Effective July 31, 2013, the excise on gasoline and special fuels was increased from 21 cents per gallon to 24 cents per gallon.


Comment: Revenues collected under the motor fuels excise were $766.6 million in Fiscal Year 2016 and $769.4 million in Fiscal Year 2017.

Origin:  M.G.L. c. 64H, § 6(g)
Estimate:   $508.7
589.8 461.5 475.2 489.8 508.7

Key:

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