Bulk fuel requirements - Massachusetts

In order for a motor carrier to have bulk fuel storage of special fuels (diesel) in Massachusetts, they must be registered with the Department of Revenue and have a User/Seller License, in addition to their Motor Carrier Tax License. This will allow a carrier to purchase fuel in bulk, to be used for interstate operations. The fuel tax is paid at time of purchase to the supplier, and in turn, the carrier can take credit for the fuel use tax paid on their quarterly Motor Carrier Tax Return. Credit, however, can only be taken for fuel pumped out of storage and into the vehicles — not for total amount of fuel purchased and put into storage. All persons or carriers with bulk fuel storage must maintain records as to fuel purchases and amount of tax paid, amount of fuel pumped into interstate vehicles, meter or inventory readings at beginning and ending of month, and if any of the fuel is used for off-highway operations. A monthly SFT report must be filed with the Department of Revenue by the 20th of each month advising the state of fuel purchased and used etc., even though there are no fees or tax to be sent in with the report.