830 CMR 64A.4.1 Gasoline Tax - Payment of Tax

(1)     General.  At the time of filing a return required by M.G.L. c. 62C, § 16(a), every distributor and unclassified exporter shall pay to the Commissioner an excise equal to ten percent of the average wholesale selling price, as determined by the Commissioner, of each taxable gallon of fuel, as defined in M.G.L. c. 64A, sold by him in the Commonwealth during the calendar month covered by the return.

At the time of filing a return required by M.G.L. c. 62C, § 16(a), every unclassified importer shall pay to the Commissioner an excise equal to ten percent of the average wholesale selling price, as determined by the Commissioner, of each taxable gallon of fuel, as defined in M.G.L. c. 64A, imported or caused to be imported into the Commonwealth by him during the calendar month covered by the return.

Gallons of fuel that may be sold tax-free under M.G.L. c. 64A, § 8A, including gallons sold by a Massachusetts licensed distributor to another Massachusetts licensed distributor, are not taxable gallons.

Since the first taxable sale of fuel in Massachusetts is ordinarily at the wholesale level, “selling price” means “wholesale selling price” for purposes of this regulation.

To the extent that oil companies act as distributors, unclassified exporters, or unclassified importers, they are subject to the requirements of this regulation.

(2)     Determination of Average Wholesale Selling Price.  For each calendar quarter, the Commissioner shall determine the average wholesale selling price of a gallon of fuel for purposes of computing the amount of tax, on the basis of sales data accumulated for the preceding quarter.

The “average wholesale selling price” shall be a weighted average, rounded to the nearest whole cent, of the per gallon wholesale selling price for the preceding quarter, of the following types of fuel:  leaded regular, leaded premium, unleaded regular, unleaded premium and gasohol.  Federal and state taxes will not be taken into account in determining the average wholesale selling price, but the cost of transporting fuel to purchasers, and any amounts for which credit is given to purchasers, will be included.

On or before the last day of March, June, September and December, the Commissioner shall announce the determination of the average wholesale selling price of a gallon of fuel, rounded to the nearest whole cent, and the resulting tax per gallon of fuel, rounded to the nearest one-tenth of a cent, for the next succeeding calendar quarter.

Distributors, unclassified importers, and unclassified exporters shall furnish with their monthly returns the following information:

(a)   taxable gallonage sold, imported or caused to be imported for the month by type of fuel;

(b)   gross receipts by type of fuel from the taxable gallonage reported; and

(c)   such other information as the Commissioner may deem necessary.

REGULATORY HISTORY
830 CMR 64A.4.1:  Payment of Tax (old number 64A.02)
Emergency Regulation: 7/30/80
Date of Promulgation: 10/2/80