International Fuel Tax Agreement (Ifta) Massachusetts License Application - 2013 Page 7

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IFTA Quarterly Fuel Use Tax Report
Filing Tips
- If you claim the Turnpike miles exemption
Massachusetts Turnpike Exemption
on your IFTA Quarterly Fuel Tax Schedule, IFTA 101, you are required to file an
Annual Massachusetts Business Use Tax Return (Form ST-10) and remit the 6.25% use
tax on the cost of the fuel for which the exemption was taken. Both the Annual Return
and payment are due on April 15 .
th
See back of this page for ST-10 Form.
- this line is only for miles traveled in a Non-IFTA
Line B Total Non-IFTA Miles
jurisdiction (Washington DC, Alaska and Yukon Territories). Massachusetts
turnpike miles are not reported in line B. Mass turnpike miles are subtracted
from Total Miles (column H) to arrive at Taxable Miles (Column I). Massachusetts
is the only jurisdiction that allows toll miles to be subtracted from Total Miles.
are rounded to whole miles and
Lines A, B, C & D and Columns H, I, K, L & M
gallons. (5,212.4 miles should be reported as 5,212 miles 5,212.8 is rounded to 5213 miles).
- Average Fleet MPG is rounded 2 decimal places (5.785 MPG's is rounded to
Line E
5.79...... 5.784 is rounded to 5.78). Do not estimate your MPG, actual miles and
gallons are required to be reported.
are rounded to 2 places ($5.263 should be rounded to 5.26)
Columns O, P & Q
should equal as long
Line D (Total Gallons) and Column L (Tax Paid Gallons)
as you have tax paid fuel receipts and the fuel is purchased in an IFTA jurisdiction.
Report in Column L the actual fuel purchased in each jurisdiction.
Do not make
Column K and Column L equal if no fuel was purchased in the reported
Column L can not be greater than Line D.
jurisdiction.
should be entered in brackets { }.
Credits
All Subtotals and Totals for Columns H, I, K, L, & M must be added.
, sign return, include telephone number and
Complete all lines on the IFTA-100
include Schedule 101.
- If you are canceling your IFTA license, remember to include
Canceling a License
the decal and license. If you do not have the decal and license, please submit a letter
explaining what happened to either the decal or license.
- If you do not use the preprinted schedule 101 mailed to you, you
Schedule 101
must verify Column G (Rate Code) and Column N (Tax Rate) as they change every
quarter. If your submitted schedule can not be keyed by the processing center, it
will not be accepted.
Any additional questions, call the IFTA Operations Unit at
617/887-5080.
(Form ST-10 on back)

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