Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64J.00 - Aircraft (jet) Fuel Tax › Section 64J.4.1 - General Application of the Aircraft (Jet) Fuel Tax

Current through Register 1525, July 5, 2024
(1)
General
			 Provisions
. The administrative provisions of M.G.L. c. 62C so far
			 as pertinent and consistent, apply to the aircraft (jet) fuel tax imposed by
			 M.G.L. c. 64J.
See
M.G.L. c. 62C, § 2.
(2)
Definitions
. As
			 used in 830 CMR 64J.4.1, the following words shall, unless the context
			 otherwise requires, have the following meanings:
Aircraft
, any machine or device,
				including airplanes and helicopters, capable of atmospheric flight.
Aircraft fuel, jet fuel, aircraft (jet)
				fuel
, all combustible gases and liquids, used or sold for use in
				propelling turbine propeller jet, turbojet and jet driven aircraft and aircraft
				engines.
Average price
, the weighted average
				selling price per gallon of aircraft (jet) fuel which is subject to tax under
				M.G.L. c. 64J exclusive of any federal or state aircraft fuel tax imposed
				thereon sold by licensees, as determined by the Commissioner.
Commissioner
, the Commissioner of
				Revenue.
Purchaser
, shall include, but not be
				limited to, in addition to its usual meaning, a person who transfers aircraft
				(jet) fuel into an aircraft, or into a receptacle from which aircraft (jet)
				fuel is supplied by the person to the person's own or other aircraft. For
				purposes of 830 CMR 64J.4.1, the term purchaser means a purchaser of aircraft
				(jet) fuel.
Sale
, shall include, in addition to
				its usual meaning, the transfer of aircraft (jet) fuel by a supplier into an
				aircraft or into a receptacle from which aircraft (jet) fuel is supplied by the
				supplier to the supplier's own or other aircraft, and all sales shall be deemed
				to occur at the place in the Common wealth where the fuel is transferred into
				the aircraft by which it is to be used.
Seller
, any person who sells aircraft
				(jet) fuel including but not limited to an aircraft (jet) fuel supplier or
				user-seller.
Supplier
, any person who primarily
				sells or delivers aircraft (jet) fuel to a user-seller and customarily
				dispenses aircraft (jet) fuel from bulk storage tank facilities located and
				maintained outside airport property. A supplier also includes:
(a) any person who imports aircraft (jet)
			 fuel into the Commonwealth, except aircraft (jet) fuel contained in the usual
			 tank or receptacle connected with the engine of an aircraft in the operation of
			 which the aircraft (jet) fuel is to be consumed, and resells or uses the same
			 in an aircraft owned or operated by such person, or
(b) any person who otherwise would be a
			 user-seller and who has been granted permission by the Commissioner to qualify
			 and be licensed as a supplier. For purposes of 830 CMR 64J.4.1 supplier means a
			 supplier of aircraft (jet) fuel.
Tax paid fuel
, aircraft (jet) fuel
				upon which the aircraft (jet) fuel tax due under M.G.L. c. 64J has previously
				been paid.
Tax per gallon
, five percent of the
				average price of aircraft (jet) fuel, as determined by the Commissioner for
				each calendar quarter, but not less than five cents per gallon.
Use
, shall include, in addition to its
				usual meaning, the receipt of aircraft (jet) fuel by any person into a fuel
				supply tank of an aircraft or into a receptacle from which aircraft (jet) fuel
				is supplied by any person to the person's own or other aircraft, and all uses
				shall be deemed to occur at the place in the Commonwealth where the fuel is
				transferred into the aircraft by which it is to be used.
User
, any person other than an
				aircraft (jet) fuel supplier or user-seller who uses aircraft (jet) fuel in
				propelling aircraft.
User-seller
, any person, not licensed
				as a supplier of aircraft (jet) fuel, who dispenses such fuel, customarily from
				receptacles (fuel farms) within airport property, into the fuel tanks of, or
				attached to aircraft, including any such person who so dispenses aircraft (jet)
				fuel for consumption in such aircraft, owned, leased or operated by the person
				or others. For purposes of 830 CMR 64J.4.1, user-seller means a user-seller of
				aircraft (jet) fuel.