Massachusetts: Fuel Excise Taxes
Massachusetts Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Massachusetts and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Massachusetts Gasoline Tax
| Excise: | $0.24 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.24 / gallon |
Massachusetts Diesel Tax
| Excise: | $0.24 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.24 / gallon |
Massachusetts Gasohol Tax
| Excise: | $0.24 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.24 / gallon |
Other Massachusetts Fuel Excise Tax Rates
The primary excise taxes on fuel in Massachusetts are on gasoline, though most states also tax other types of fuel.
Massachusetts Aviation Fuel Tax
In Massachusetts, Aviation Fuel is subject to a state excise tax of set quarterly
Point of Taxation: Wholesale: Licensed Distributors and Importers
Massachusetts CNG Tax
In Massachusetts, CNG is subject to a state excise tax of set quarterly
Point of Taxation:
Massachusetts Jet Fuel Tax
In Massachusetts, Jet Fuel is subject to a state excise tax of set quarterly
Point of Taxation: Wholesale: Licensed Suppliers
Massachusetts LNG Tax
In Massachusetts, LNG is subject to a state excise tax of set quarterly
Point of Taxation:
Massachusetts Propane Tax
In Massachusetts, Propane is subject to a state excise tax of set quarterly
Point of Taxation:
Payment of Massachusetts Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of April, July, October and January (Quarterly tax) except for those who are distributors, some exporters and importers (20th of each month).
Massachusetts Fuel Tax Reports
Fuel producers and vendors in Massachusetts have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Massachusetts government. Click the button below to view details on 0 MA fuel tax reports.
View Fuel Tax Reports
Federal Fuel Excise Taxes
The price of all motor fuel sold in Massachusetts also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Massachusetts comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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