In MA, the state tax dept. has made the marine gas rebate application form practically worthless , some might say duplicitous, since they take back the rebate by means of a "UseTax" before you get it. Plus only marine fuel purchased in the previous 6 months, not calendar or tax year
, can be included in the application.All receipts with boat registration number on them must be included with itemized details .
Still, if one had all the correct receipts for purchases of say $6000 of marine dock gas at average of ~~$3.20/g in the past 6 months only , it might be possible to reclaim a little under $19 of the $393.75 ($0.21/g) gas tax paid .
However, if you still spent $6000 but your cost per gallon was less and thus purchased more total gallons , the refund would be relatively larger. That's because the refundable $0.21 gas tax is per gallon, and the added 6.25% use tax is per dollar spent.
For anyone thinking of applying in MA, it really only makes sense if you are diligent in sending off the form and receipts just less than 6 months after you started using the boat for the year. You can always send another refund request at the end of the year for any add'l marine gas expenditures if you think it's worth it..