What are the procedures for claiming fuel excise refund/credit for
travel on the Massachusetts Turnpike?
For travel on the Mass Turnpike on or after April 1, 1998, IFTA Licensees may take the Mass Turnpike exemption for IFTA qualified vehicles only on the IFTA consolidated return. Turnpike miles are to be included in total IFTA miles and excluded from taxable miles on the IFTA return for travel in MA. IFTA carriers may not make separate applications for Turnpike refunds using the MA Department of Revenue's Special Fuel Refund Application for IFTA qualified vehicle travel occurring on or after April 1, 1998.
The Turnpike exemption is available only to licensees having:
1. toll receipts or invoices issued by the Mass Turnpike Authority
2. original invoices or sales receipts of motor fuels showing the purchase of the fuel used on the Turnpike; or evidence that such motor fuels were transferred from bulk storage to the vehicle's tank.
PC*MILER|FuelTax will automatically convert all Massachusetts Toll Miles to NON-TAXABLE miles. This automatic change will happen in the following cases:
3. Mass Toll Miles entered manually will appear as NON-TAXABLE miles. (You have the option of changing the miles back to taxable before saving the trip.)
4. Mass Toll mileage calculated through PC*MILER will be NON-TAXABLE. (You have the option of changing the miles back to taxable before saving the trip.)
Imported Mass Toll Miles will be recorded as NON-TAXBLE miles, unless otherwise defined in your import settings. If you do not wish to take advantage of this exemption or do not have the supporting evidence listed above you must change these toll miles to Taxable. On the Trip Legs Worksheet in the column marked "Taxable" you must click with your left mouse button the word "No". The word "Yes" will now appear in this box switching these toll miles to Taxable.