What is the Massachusetts Turnpike Fuels Excise Refund Program?
Under Massachusetts General Laws, motorists and commercial motor carriers who consume fuel while traveling on the Massachusetts Turnpike generally are entitled to a reimbursement of any Massachusetts fuels excise paid that corresponds to actual Turnpike use. For example, if you purchase gasoline in Massachusetts and have 100 miles of Massachusetts Turnpike usage weekly, you are eligible for a reimbursement of the Massachusetts fuels excise paid for those 100 miles.
For purposes of this program, fuel includes gasoline, gasohol, or "special fuels," e.g., propane, diesel, etc.
Who is eligible for the refund program?
Any motorist or commercial motor carrier is eligible for the fuels excise refund program. To qualify, the fuel must have been purchased in Massachusetts and consumed in travel on the Massachusetts Turnpike within three days of the date of fuel purchase.
How do I claim the refund?
To claim the fuels excise refund, you must file Department of Revenue (DOR) Form GT-9T-B , Gasoline Refund Application for Massachusetts Turnpike Use, or Form SFT-9T-B , Special Fuels Refund Application for Massachusetts Turnpike Use. Note: Form GT-9T-B, Form SFT-9T-B and Form ST-10 can only be filed using a paper return. These forms are available on the DOR website. All other fuels forms are available at MassTaxConnect.
All forms must be supported by the proper documentation, including toll receipts and sales receipts for fuel used on the Massachusetts Turnpike. Account activity for FAST LANE or similar transponder accounts such as EZ Pass may be downloaded and printed by the account holder and retained as supporting documentation for toll receipts.
Claims for the refund are made on a quarterly, semi-annual or annual basis and must be filed within two years of the date of fuel purchase.
Commercial motor carriers who belong to the International Fuels Tax Agreement (IFTA) will claim their refund as a deduction from the Massachusetts taxable miles reported on their quarterly fuels excise return. Carriers claiming a refund through their IFTA returns must file Form ST-10 , Business Use Tax Return, to calculate the use tax due as explained under "Are there any adjustments to the refund?"
Are there any adjustments to the refund?
Yes. Fuel that is used in a manner that is not subject to fuels excise, such as fuel used on the Massachusetts Turnpike, may be subject to the 6.25% Massachusetts use tax. The use tax is based on the applicant's cost of fuel. The use tax is due only if the fuel was exempt from the fuels excise when purchased or if the fuels excise has been refunded. There is no refund if the price of the gasoline or the special fuel is greater than $4.08 per gallon. Applicants that are exempt from the sales and use tax, e.g., governmental agencies or organizations that are tax-exempt under Section 501(c)(3) of the Internal Revenue Code, may file for a refund in all instances, including situations where the purchase price of the gasoline or the special fuel is greater than $4.08 per gallon. Exempt applicants do not calculate the use tax adjustment.
Where may I obtain forms?
Forms are available on the DOR website, or by calling the Refund Section of the Excise Unit at 617-887-5060, or DOR's Contact Center Bureau at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.
For further information …
The purpose of this publication is to provide taxpayers with general information about Massachusetts tax laws and Department of Revenue policies and procedures as of January 9, 2017. It is not designed to address all questions in detail, and taxpayers are encouraged to seek further guidance as described throughout this guide. Nothing contained within this publication supersedes, alters or otherwise changes any provisions of Massachusetts General Laws, Massachusetts Department of Revenue Regulations or Rulings or any other sources of the law.