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 5% of average price or $0.05 per gallon, whichever is higher.

Origin: M.G.L. c. 64H, § 6(j)

Item Number
FY2018
FY2019
FY2020
FY2021
FY2022
3.419
48.3
55.9
55.1
54.7
54.8
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