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Technical Information Release

Technical Information Release TIR 86-6: Jet Fuel Tax

Date: 09/25/1986
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

On July 11, 1985, Chapter 145 of the Acts of 1985, "An Act to Provide Fiscal Relief to Cities and Town", was enacted. Chapter 64J of the Massachusetts General Laws as added by the Act empowers cities and towns accepting the provisions of Chapter 64J to levy an aircraft (jet) fuel tax on the sale or use of jet fuel in such city or town. The city of Boston and towns of Lincoln and Norwood have accepted these provisions.


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 (JFT-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.

Tax Rate

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 cents ($.05) per gallon whichever is greater. I have determined that the average price of aircraft (jet) fuel for the fourth calendar quarter of 1986 (October, November and December, 1986) is less than one dollar ($1.00) per gallon. Therefore, I certify the tax rate for the months of October, November and December, 1986 to be five cents ($.05) per gallon.

If you have any questions, please direct your inquiries to:

John Gendreau, Asst. Chief,
Massachusetts Department of Revenue
Special Projects Bureau
100 Cambridge Street
Boston, MA 02204

Telephone: (617) 727-0533


Ira A. Jackson
Commissioner of Revenue

September 25, 1986

TIR 86-6

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