Form Sft-1- License Application - Massachusetts Department Of Revenue

The Commonwealth of Massachusetts

Department of Revenue

Audit Division

AMY A. PITTER

200 Arlington St., Room 4300

COMMISSIONER

Chelsea, MA 02150

JOSEPH Mc DERMOTT

DEPUTY COMMISSIONER

Re: Special Fuels License Application (Form SFT-1) for 2013

Dear Special Fuels License Applicant:

Your current license as either a User-seller or a Supplier of Special Fuels expires on December 31,

2012. Enclosed is a renewal application for 2013. Your name, address, telephone number and

Federal Identification Number are preprinted on the form. Please make any necessary corrections

on the form and the Department of Revenue will make these changes in our database.

You may register as either a User-seller or a Supplier of Special Fuels, but not both. If you do not

check off one of the boxes, your application will be returned to you. If you check off the incorrect

box, you will

have to submit another application and pay the fee again.

As a User-seller you are required to pay the excise upon purchasing fuel and file an informational

return (Form SFT-4) monthly detailing all fuel activity. As a Supplier you may purchase fuel in

bulk without the tax, but then you must file a monthly return (Form SFT-3) detailing who that fuel

was used by/disposed of, and pay the appropriate tax. Note that as a Supplier if you purchase

fuel that is dispensed directly into the fuel tank of a registered motor vehicle, you incur a tax

immediately.

The license fee is $25.00. Please make out your check to the Commonwealth of Massachusetts

and staple it to the front of your application to minimize the risk that it might become separated

from the form. Sign and date the form.

Please call the Special Fuels section with any questions. The telephone number is (617) 887-5040.

Important: When making a sale, licensed Suppliers are responsible to determine if it is a taxable

sale. All sales to User-sellers, non licensees or those dispensed directly into the fuel tank of a

registered motor vehicle are to be regarded as taxable. If you are unsure of a customer’s license

status, it is your responsibility to require that they furnish their current license or you may contact

the Special Fuels Section. If taxes are due, the Supplier must collect and remit the tax in a timely

manner, prior to the 20

of the month following the month in which the activity took place.

Suppliers are required to file Suppliers Tax Return (Form SFT-3) each month, whether or not taxes

are due. User-sellers must file an informational return (Form SFT-4) each month.

Form Sft-1- License Application - Massachusetts Department Of Revenue - 2013