503 C.M.R. 4.03 – Delivery Fee

(1) Effective January 1, 2016, a fee of $253.95 shall be paid to the Department for the benefit of the Commonwealth Transportation Fund for each Delivery Load delivered to a Dispensing Facility. The fee for deliveries of Petroleum Product in quantities greater or less than a Delivery Load shall be calculated using a pro-rated per gallon rate equal to the Delivery Fee divided by 10,000. Pursuant to the St. 2013, c. 46, § 20, the fee imposed under 503 CMR 4.03(1) shall be adjusted at the beginning of each calendar year by the percentage, if any, by which the consumer price index, as defined in 26 U.S.C. § 1, for the preceding year exceeds the consumer price index for the calendar year that ends before such preceding year.
(2) Delivery Fees will be collected on each Delivery Load sold by the Person Delivering Petroleum Product to any customer who is not a valid Massachusetts Distributor as defined in M.G.L. c. 64A, § 1, Unclassified Importer as defined in M.G.L. c. 64A, § 1, or does not hold a Special Fuel Supplier license, as used in M.G.L. c. 64E. The fee is remitted to the Department under the following schedule:
1. (a) The remittance of the Delivery Fee shall be made to the Department on or before the last day of the month immediately following the reporting period. The reporting period shall consist of a calendar month. Example:
  Fees Collected in Paid by
  November December 31st
  December January 31st
  th th
  January February 28 or 29
2. (b) A completed UST Form 500, as amended including electronic filing requirements, shall accompany this return and payment. See www.mass.gov/ust for current filing requirements.
3. (c) As required, the Person Delivering Petroleum Product shall attach a copy of the Massachusetts Gasoline Tax Return and the Massachusetts Supplier's Tax Return for Special Fuels for the corresponding reporting period.
(3) The fees established in 503 CMR 4.03 shall not apply to a delivery of a Petroleum Product destined for export from this State that is delivered by a bulk facility owner or operator to a common or contract carrier or an oceangoing vessel including a ship, barge or tanker, if the Petroleum Product is in continuous movement to a destination outside this State.