(1)
International Fuel Tax Agreement [IFTA] Licensee Reporting and
Payment.
(a)
Returns
and Payment. Motor carriers licensed under IFTA whose base-state
is Massachusetts shall file a calendar quarterly report for the previous
calendar quarter with the Commissioner and shall pay to the Commissioner all
motor fuel use taxes due to member jurisdictions with one check, to be made
payable to the Commonwealth of Massachusetts and included with the return.
Payment by certified check shall be required only from any licensee who is
currently required to post a bond in guarantee of fuel tax payment. Returns are
required even if no operations were conducted during the reporting period. The
timely filing of the quarterly return and payment of taxes due to the
Commissioner for all member jurisdictions discharges the responsibility of the
licensee for the filing of reports and the payment of individual taxes to all
member jurisdictions.
(b)
Date of IFTA Report and Payment. The report and full
payment of taxes shall be due on the last day of the month immediately
following the close of the quarter for which the report is due. Reports
postmarked with a U.S. or Canadian Postal Service postmark by the due date or
otherwise verified as timely delivered, as specified in the IFTA Procedures
Manual, as amended, shall be considered timely filed.
(c)
Mileage for Exempt Travel on
the Massachusetts Turnpike by IFTA Licensees. For Massachusetts
Turnpike travel occurring on or after April 1, 1998, a motor carrier licensed
under IFTA is required to take the Massachusetts Turnpike exemption through its
IFTA consolidated return at the average fleet miles per gallon for that IFTA
tax period. Turnpike miles are to be included in total IFTA miles and excluded
from taxable miles.
This exemption is available only to carriers in possession
of:
1. toll receipts or invoices issued
by the Massachusetts Turnpike Authority; and
2. original invoices or sales receipts of
motor fuels showing the purchase of the fuel on the day or within three days
prior to the day the fuel was used on the Turnpike; or evidence that such motor
fuels were transferred from bulk to the vehicle tank on the day or within three
days prior to the day the fuel was used on the Turnpike. These records must be
retained for the record retention period prescribed by IFTA.
Carriers are reminded that motor fuel for which the Turnpike
exemption is taken is subject to the tangible personal property use excise
imposed by M.G.L. c. 64I, § 2.
(2)
Determination of Average
Wholesale Selling Price. For each calendar quarter, the
Commissioner shall determine the average wholesale selling price of a gallon of
fuel for purposes of computing the amount of tax, on the basis of sales data
accumulated for the preceding quarter. See830 CMR 64A.4.1. The
rate of tax per gallon of fuel or special fuel used by licensees for each
calendar quarter shall be the rate of tax, as determine d by the Commissionr,
per gallon of fuel, as defined in M.G.L. c. 64A, for that calendar quarter.
Federal and state taxes will not be taken into account in determining the
average wholesale selling price, but the cost of transporting fuel to
purchasers, and any amounts for which credit is given to purchasers, will be
included.
On or before the last day of March, June, September and
December, the Commissioner shall announce the determination of the average
wholesale selling price of a gallon of fuel, rounded to the nearest whole cent,
and the resulting tax per gallon of fuel or special fuel used by licensees,
rounded to the nearest one-tenth of a cent, for the next succeeding calendar
quarter.
