Form SFT-3-B "Supplier's Tax Return - Special Fuels" - Massachusetts

What Is Form SFT-3-B?

This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2015;
  • The latest edition provided by the Massachusetts Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form SFT-3-B by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Form SFT-3-B "Supplier's Tax Return - Special Fuels" - Massachusetts

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Massachusetts Department of Revenue
Form SFT-3-B
Supplier’s Tax Return — Special Fuels
(for transactions occurring on or after July 31, 2013)
This return, along with full payment, must be filed on or before the 20th day of the month for the preceding month.
Name of licensee
Account ID number
License number
Tax filing period (mm/yyyy)
Street address
City/Town
State
Zip
Phone number
Address where records are kept (if different from above)
City/Town
State
Zip
Fill in if
Amended return (see “Amended Return” below)     
Final return
Computation
11 Total taxable diesel gallons (from page 2, line 9). Use whole gallons only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1
12 Tax at .24 per gallon. Multiply line 1 × .24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2
13 Liquified gas tax at
per gallon. Multiply taxable whole gallons in Schedule LG, line 9.
× current rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3
3
14 Total tax. Add lines 2 and 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4
15 Late file penalty 3
Late payment penalty 3
. . . . . . Total penalty  5
16 Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6
17 Total due at time of filing. Add lines 4 through 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 7
Important Notice
This form is for all fuels except gasoline and gasohol. Complete separate Schedule LG for liquified gases (propane, etc.). A tax return is due, even if no
liability exists. A complete and accurate record of all purchases, sales and use of special fuels must be kept.
Amended Return
If you need to change a line item on your return, complete a new return with the corrected information and fill in the “Amended Return” oval. Generally,
an amended return must be filed within three years of the date that your original return was filed.
By filling in the amended return oval, you are giving your consent for the Commissioner of Revenue to act upon your amended return after six months
from the date of filing. If you choose not to consent, you must do so in writing and attach it to this amended return. If you do not consent, any requested
reduction in tax will be deemed denied at the expiration of six months from the date of filing.
If you are disputing an assessment resulting from an audit, or are requesting an abatement of penalties, do not file an amended return. Rather, you must
file a Form ABT, Application for Abatement. Visit mass.gov/dor/amend for additional information about filing an amended return, or filing an application
for abatement.
Declaration
Under the penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which
he/she has knowledge.
Authorized signature
Title (owner, etc.)
Date
File this return and payment in full to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204; (617) 887-5040. Make check
payable to Commonwealth of Massachusetts.
Form code 576
Rev. 3/15
Massachusetts Department of Revenue
Form SFT-3-B
Supplier’s Tax Return — Special Fuels
(for transactions occurring on or after July 31, 2013)
This return, along with full payment, must be filed on or before the 20th day of the month for the preceding month.
Name of licensee
Account ID number
License number
Tax filing period (mm/yyyy)
Street address
City/Town
State
Zip
Phone number
Address where records are kept (if different from above)
City/Town
State
Zip
Fill in if
Amended return (see “Amended Return” below)     
Final return
Computation
11 Total taxable diesel gallons (from page 2, line 9). Use whole gallons only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1
12 Tax at .24 per gallon. Multiply line 1 × .24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2
13 Liquified gas tax at
per gallon. Multiply taxable whole gallons in Schedule LG, line 9.
× current rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3
3
14 Total tax. Add lines 2 and 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4
15 Late file penalty 3
Late payment penalty 3
. . . . . . Total penalty  5
16 Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6
17 Total due at time of filing. Add lines 4 through 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 7
Important Notice
This form is for all fuels except gasoline and gasohol. Complete separate Schedule LG for liquified gases (propane, etc.). A tax return is due, even if no
liability exists. A complete and accurate record of all purchases, sales and use of special fuels must be kept.
Amended Return
If you need to change a line item on your return, complete a new return with the corrected information and fill in the “Amended Return” oval. Generally,
an amended return must be filed within three years of the date that your original return was filed.
By filling in the amended return oval, you are giving your consent for the Commissioner of Revenue to act upon your amended return after six months
from the date of filing. If you choose not to consent, you must do so in writing and attach it to this amended return. If you do not consent, any requested
reduction in tax will be deemed denied at the expiration of six months from the date of filing.
If you are disputing an assessment resulting from an audit, or are requesting an abatement of penalties, do not file an amended return. Rather, you must
file a Form ABT, Application for Abatement. Visit mass.gov/dor/amend for additional information about filing an amended return, or filing an application
for abatement.
Declaration
Under the penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which
he/she has knowledge.
Authorized signature
Title (owner, etc.)
Date
File this return and payment in full to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204; (617) 887-5040. Make check
payable to Commonwealth of Massachusetts.
Form code 576
Rev. 3/15
2015 FORM SFT-3-B, PAGE 2
Name of licensee
Account ID number
Inventories and receipts.
Do not include liquified gases. Use separate Schedule LG. Use whole gallons only.
11 Inventory on hand, first of month. (Attach explanation if different from prior month closing inventory) . . . . . . . . . . . . . . 3 1
12 Gallons purchased (from Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2
13 Total gallons. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
14 Actual inventory on hand, end of month (from stick reading) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4
15 Total gallons to be accounted for. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Disposition
16 Taxable gallons placed or used in own or leased registered motor vehicles (from Schedule B) . . . . . . . . . . . . . . . . . . . 3 6
17 Taxable gallons sold to other users (from Schedule C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 7
18 Taxable gallons sold to user–sellers (from Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8
19 Total taxable gallons. Add lines 6 through 8. Enter here and on page 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9
10 Nontaxable gallons sold or used in nonregistered equipment (from Schedule E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10
11 Gain or loss. If gain, enter as a negative number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 11
12 Total gallons. Add lines 9 through 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
a. Gross costs*
b. Gallons
Type of special fuel.
Amounts should be taken from schedule noted below.
13 Diesel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13
14 Propane (from Schedule LG, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14
15 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15
16 Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16
*Gross costs, for purposes of column a, means the total amount, exclusive of U.S. and Massachusetts fuel taxes, paid by you as consideration of fuel
used by you and not resold, for purchases valued in money or otherwise, including any amounts for which credit was given to you and any fuel trans-
portation cost to you.
Records to substantiate the above costs and gallonage computations must be retained for audit.
Schedule A. Bulk Purchases.
List each transaction separately. Do not include liquified gases. Use separate Schedule LG.
Part A. In state
Dates
Gallons
purchased
purchased
Point of origin
Names of suppliers
(mm/dd/yyyy)
this month
Part B. Out of state
Dates
Gallons
purchased
purchased
Point of origin
Names of suppliers
(mm/dd/yyyy)
this month
Total purchases. Add Parts A and B. Enter here and in line 2 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use additional sheets if needed.
2015 FORM SFT-3-B, PAGE 3
Name of licensee
Account ID number
Schedule B. Taxable gallons consumed
List gallons placed or used in owned or leased registered motor vehicles. Do not include liquid gases. Use separate Schedule LG.
– Total gallons –
– Vehicle identification –
– End of month –
for each vehicle for the month
Type
Odometer
Engine hour
From own
“Road” purchase
Make
tractor, backhoe, etc.
reading
reading
storage
from others
Total gallons. Enter on page 2, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule C. Taxable gallons sold
List gallons sold to others and placed in a registered motor vehicle. Do not include liquid gases. Use separate Schedule LG.
Total gallons
Name(s) of purchaser(s)
Address(es)
for month
Total taxable gallons. Enter here and on page 2, line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use additional sheets if needed.
2015 FORM SFT-3-B, PAGE 4
Name of licensee
Account ID number
Schedule D. Taxable gallons sold to user–sellers (bulk sales)
List each sale separately. Do not include liquified gases. Use separate Schedule LG.
Date of sale
License
Delivery address if more than one
(mm/dd/yyyy)
To whom sold
number
location list each location separately)
Gallons
Total taxable gallons sold. Enter here and on page 2, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule E. Nontaxable gallons sold or used.
Do not include liquified gases. Use separate Schedule LG.
May be subject to sales and/or use tax under provisions of Massachusetts General Laws, chapters 64H and I.
Part A. Own use (specify use and/or type of machine using fuel).
Gallons
Total gallons used (from Part A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sales to others.
Complete Parts B and C below.
Part B. In state (sales to licensed suppliers for use not subject to special fuels excise. Specify intended use — home heating oil,
nonregistered equipment, kerosene, watercraft or other).
Name
Destination
Intended use
Gallons
Total gallons sold (from Part B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part C. Transfers out of state (from attached Schedule E, Part C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total gallons sold (from Part C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total nontaxable gallons. Add Parts A, B and C. Enter here and on page 2, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use additional sheets if needed.
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