The Massachusetts Legislature recently enacted a three cent per gallon increase on the gasoline and special fuels excise. The gasoline excise imposed by Chapter 64A of the General Laws and the special fuels excise imposed by Chapter 64E of the General Laws are increased from $0.21 per gallon to $0.24 per gallon. The new law is effective July 31, 2013.
Taxable sales or use on and after July 31, 2013, are taxable at the new rate of $0.24 per gallon.
The July 2013 tax return must cover the period from July 1, 2013 through July 30, 2013, at the old rate of $0.21 per gallon. The closing inventory for July 2013 must be taken on July 30, 2013.
The August 2013 tax return must cover the period from July 31, 2013 through August 31, 2013, at the new rate of $0.24 per gallon. Opening inventory for August 2013 must be taken on July 31, 2013.
Form GT-9-B , Gasoline Refund Application
Form GT-9A-B , Gasoline refund Application for Those Engaged in Farming
Form GT-9M-B , Gasoline Refund Application - Watercraft Use
Form GT-9T-B , Gasoline refund Application for Massachusetts Turnpike Use
Form GT-456 , Gasoline Tax Return and Instructions
Form SFT-3-B , Supplier's Tax Return - Special Fuels
Schedule E, Part C , (Form SFT-3), Non-taxable Sales and Transfers Outside of MA
Form SFT-4 , User-Seller's Special Fuels Tax Return
Form SFT-9-B , Special Fuels Refund Application
Form SFT-9T-B , Special Fuels Refund Application for Massachusetts Turnpike Use
(Please note: There will be no refund if the price of gasoline or special fuel is greater than $4.08 per gallon.)