Taxes explained
Massachusetts fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Excise Fixed gasoline | USD 0.1214/L | 2026-07-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $343.93 per 10k load ($0.034393/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1373/L | 2026-07-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $343.93 per 10k load ($0.034393/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1214/L | 2026-01-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $343.93 per 10k load ($0.034393/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1373/L | 2026-01-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $343.93 per 10k load ($0.034393/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1212/L | 2025-07-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $335.04 per 10k load ($0.033504/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1370/L | 2025-07-01 | Open / check source | Source verified Underground Storage Tank Petroleum Product Cleanup Fund Delivery fee: $335.04 per 10k load ($0.033504/gal). Underground Storage Tank fee: $250 per year, per tank. Uniform Oil Response + Prevention fee: $0.0500/barrel ($0.0012/gal), all products. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.