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 $769.4 million in Fiscal Year 2017 and $769.1 million in Fiscal Year 2018.
Origin: M.G.L. c. 64H, § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exempt, Taxed Under Another Excise
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.<BR><BR><BR>Comment: Revenues collected under the motor fuels excise were $769.4 million in Fiscal Year 2017 and $769.1 million in Fiscal Year 2018.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(g)</a>
460.6
475.4
549.0
552.8
556.8
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