Massachusetts

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: Other Gasoline - Other (please specify): Wholesale:Licensed Distributors and Importers Diesel: Other Diesel - Other (please specify): Wholesale: Licensed Suppliers Aviation Fuel: Other Aviation Fuel - Other (please specify): Wholesale: Licensed Distributors and Importers Jet Fuel: Other Jet Fuel - Other (please specify): Wholesale: Licensed Jet Fuel Suppliers

Rate reported

Gasoline: .24 cents per gallon- fixed rate / Diesel: .24 cents per gallon- fixed rate

Gallons basis

Calculation basis: Gross Gallons Please provide the reference information: We primarily prefer by gross, however, if taxpayers report in auniformed manner whereas the purchase and sales amounts are on the same basis. ( ie. all reports are in gross/or all net/ or all billed). Then we focus on accountability of all gallons based on manner in which they are reported.

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Oil Spill Fee; https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter21M Underground Storage Fee; https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter21J

Rate updates

Please list any rate updates for your state: See Section 4. Current rates available on website; https://www.mass.gov/lists/dor-fuel-excise-forms-licensee-lists-and-rate-table

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: A consumer of any off-road fuel utilized in non-registered equipment in the Commonwealth or in any manner exempt from the fuels excise is eligible for a refund of any fuels excise paid. The sale of that fuel is subject to the 6.25 % sales/use tax on the purchase price of the fuel.

Scheduled changes

See Section 4. Current rates available on website; https://www.mass.gov/lists/dor-fuel-excise-forms-licensee-lists-and-rate-table

Confidence

medium

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Boston, MA
• Braintree, MA
• Chelsea, MA
• E. Boston, MA
• Everett, MA
• Revere, MA
• Springfield, MA