Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.202 -Exemption for Motor Fuels

Item DescriptionFY2012 FY2013 FY2014
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. The Massachusetts motor fuels tax rate is $0.21 per gallon of gasoline or diesel fuel.

Comment: Revenues collected under the motor fuels excise were
$660.8 million in Fiscal Year 2011 and $662.0 million in Fiscal Year 2012.

Origin:  M.G.L. c. 64H, S. 6(g)
Estimate:  $750.0
729.2 723.5 750


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

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