Under Chapter 64J a licensed user-seller, or person required to be licensed as a user-seller, must pay a tax at the time of the purchase of aircraft (jet) fuel. A licensed supplier, or person required to be licensed as a supplier, must collect the aircraft (jet) fuel tax, file a return and pay over the tax to the Commissioner. Any person purchasing fuel upon which the aircraft (jet) fuel tax has not been paid must file a return and pay the tax due to the Commissioner. The jet fuel tax return (JET-4) must be filed and tax payment due must be paid on or before the twentieth (20th) day of each month for aircraft (jet) fuel sold or purchased during the preceding calendar month.
The aircraft (jet) fuel tax is five percent 5% of the average price of fuel as determined by the Commissioner on a quarterly basis or five percent ($.05) per gallon whichever is greater. I have determined that the average price of aircraft (jet) fuel for the fourth calendar quarter of 1987 (October, November and December 1987) is less than one dollar ($1.00) per gallon. Therefore, I certify the tax rate for the months of October, November and December, 1987 to be five cents ($.05) per gallon.
If you have any questions, please direct your inquires to:
Jack Frangiamone, Asst. Chief,
Excise Unit, Determination Bureau
Massachusetts Department of Revenue
100 Cambridge Street, Room 301S
Boston, MA 02204
Telephone: (617) 727-4373
/s/Stephen W. Kidder
Stephen W. Kidder
Commissioner of Revenue
October 1, 1987