Alcohol sold for use in propelling motor vehicles is taxable as a special fuel within the meaning of Massachusetts General Laws Chapter 64E.

A company selling alcohol directly to service stations is taxable on its sales of special fuels and must be licensed by the Commissioner as a supplier of special fuels.

The service station purchasing alcohol must be licensed by the Commissioner of Revenue as a user-seller under Chapter 64E. A user-seller may purchase the alcohol only from licensed suppliers.

The sale of alcohol to a gasoline distributor for use in producing gasohol is not a taxable sale of special fuels since the gasoline tax will be imposed on the distributor's sale of the gasohol.

/s/ Daniel B. Breen
Acting Commissioner of Revenue

July 06, 1979
TIR 79-4

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