The tax expenditure provides an exemption
from the sales and use tax for purchases of fuel
used in the operation of aircraft or railroads.
Note that a separate fuel excise applies to
aircraft fuel.
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)(3)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.419
Exemption for Fuel Used in Operating Aircraft and Railroads
The tax expenditure provides an exemption <BR>from the sales and use tax for purchases of fuel <BR>used in the operation of aircraft or railroads. <BR>Note that a separate fuel excise applies to <BR>aircraft fuel.<BR>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.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(j)(3)</a>
54.2
19.3
64.6
91.8
95.3
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