Form GT-9M-B "Gasoline Tax Refund Application" - Massachusetts

What Is Form GT-9M-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 GT-9M-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 GT-9M-B "Gasoline Tax Refund Application" - Massachusetts

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Massachusetts Department of Revenue
Form GT-9M-B
Gasoline Tax Refund Application
Watercraft use, MGL Ch. 64A, sec. 7 — for transactions occurring on or after July 31, 2013
Use this form for gasoline used in watercraft only. Do not include diesel fuel, or fuel used in any other equipment. Application must be filled
out in its entirety. Mail to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
Name of applicant
Federal Identification number
Social Security number
Mailing address
Phone number
City/Town
State
Zip
Board registration number
Engine
Engine horsepower
Inboard 
Outboard
Boat fuel tank capacity (in gallons)
Fill in if you have storage facilities for gasoline (if Yes, Form GT-9 must be filed)
Boat is used for
Pleasure exclusively 
Commercial fishing exclusively 
Other (specify)
Fill in if you own a motor vehicle
Number of gallons of gasoline purchased for use in motor vehicle during refund period
Fill in if you owe any Massachusetts state taxes
Date of first fuel purchase (mm/dd/yyyy)
Date of last fuel purchase (mm/dd/yyyy)
Commercial fishermen only complete below.
Fishing license number (include copy of current license)
Percentage of boat use for commercial fishing
Fill in if you have filed income tax returns for commercial fishing activities
Tax Refund Computation.
First in/first out basis must be used. Enter fuel as whole gallons. All refunds must be shown on your income
tax return as earned income if you deduct the cost of fuel as an expense.
11 Gallons of gasoline purchased (from Schedule A on reverse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
12 Gallons on which refund is claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
.24
13 Rate of excise tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
14 Excise tax refund. Multiply line 2 by line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Adjustment for use tax
15 Cost of gasoline reported in line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16 Refund from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
18 Use tax. Multiply line 7 by .0625 (6.25%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
19 Deduction for use in commercial fishing only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Subtact line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Amount to be refunded. Subtract line 10 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Claim must be filed within six months of date of purchase or invoice. Original sales receipts must be attached. See page 2 for receipts requirements.
Declaration
The undersigned applicant states under the penalties of perjury that all information contained in this application is true, correct and complete
and that the undersigned has complied with all laws of the Commonwealth relating to taxes.
Signature of applicant or person authorized to sign
Date
Rev. 3/15
Massachusetts Department of Revenue
Form GT-9M-B
Gasoline Tax Refund Application
Watercraft use, MGL Ch. 64A, sec. 7 — for transactions occurring on or after July 31, 2013
Use this form for gasoline used in watercraft only. Do not include diesel fuel, or fuel used in any other equipment. Application must be filled
out in its entirety. Mail to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
Name of applicant
Federal Identification number
Social Security number
Mailing address
Phone number
City/Town
State
Zip
Board registration number
Engine
Engine horsepower
Inboard 
Outboard
Boat fuel tank capacity (in gallons)
Fill in if you have storage facilities for gasoline (if Yes, Form GT-9 must be filed)
Boat is used for
Pleasure exclusively 
Commercial fishing exclusively 
Other (specify)
Fill in if you own a motor vehicle
Number of gallons of gasoline purchased for use in motor vehicle during refund period
Fill in if you owe any Massachusetts state taxes
Date of first fuel purchase (mm/dd/yyyy)
Date of last fuel purchase (mm/dd/yyyy)
Commercial fishermen only complete below.
Fishing license number (include copy of current license)
Percentage of boat use for commercial fishing
Fill in if you have filed income tax returns for commercial fishing activities
Tax Refund Computation.
First in/first out basis must be used. Enter fuel as whole gallons. All refunds must be shown on your income
tax return as earned income if you deduct the cost of fuel as an expense.
11 Gallons of gasoline purchased (from Schedule A on reverse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
12 Gallons on which refund is claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
.24
13 Rate of excise tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
14 Excise tax refund. Multiply line 2 by line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Adjustment for use tax
15 Cost of gasoline reported in line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16 Refund from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
18 Use tax. Multiply line 7 by .0625 (6.25%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
19 Deduction for use in commercial fishing only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Subtact line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Amount to be refunded. Subtract line 10 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Claim must be filed within six months of date of purchase or invoice. Original sales receipts must be attached. See page 2 for receipts requirements.
Declaration
The undersigned applicant states under the penalties of perjury that all information contained in this application is true, correct and complete
and that the undersigned has complied with all laws of the Commonwealth relating to taxes.
Signature of applicant or person authorized to sign
Date
Rev. 3/15
2015 FORM GT-9M-B, PAGE 2
Name of applicant
Federal Identification number
Social Security number
Form GT-9M-B Instructions
Instructions
ments) will be disallowed. Receipts or invoices showing coded
names or addresses will be returned.
Receipts will be returned. Application is subject to audit. Complete
records must be kept three years for verification by a representa-
Group receipts by date and place the earliest date of purchase first.
tive of the Commissioner. If there is any evidence of erasures or
Original sales receipts must be submitted with this application.
changes in dates or amounts, application will be disallowed in its
Records
entirety. Claims based on estimates are not acceptable. Your re-
fund application cannot be processed unless you comply with the
To substantiate your refund you must obtain and keep sales re-
following.
ceipts for gasoline purchased for motor vehicles and any other
machine. Do not combine gasoline purchased for use in motor ve-
Receipts
hicles with gasoline purchased for watercraft on same receipt. If
All sales receipts must show: complete date of purchase, seller’s
possible, motor vehicle odometer readings and engine clock
name and address, purchaser’s name, quantity (in gallons) of gas -
recording hours should be recorded at beginning and end of refund
oline purchased, amount paid or charged, and the boat registration
period. Retain all records for three years.
number if the gasoline was placed into the boat by the seller.
Adjustment for use tax
If gasoline was purchased in containers the sales receipt must
Gasoline used in watercraft is subject to the Use Tax imposed
state that gasoline was purchased in a container, and indicate the
under the provisions of General Laws, Chapter 64I when an excise
number of containers filled.
refund is made under Chapter 64A, Section 7. Gasoline used for
Receipts must be preprinted with a minimum three-digit number.
commercial fishing is exempt from the Use Tax. Effective August 1,
2009, the use tax rate changed from 5% to 6.25%. See Ex ample
Receipts must show gasoline station dealer’s name and address.
Receipts or invoices showing gasoline distributor’s name and not
2 in TIR 09-12 for reporting rules for quarterly and annual filers
after rate changes in the sales/use taxes.
dealer’s name and address (such as monthly credit card state-
Schedule A.
Attach additional sheets if needed.
Name of seller
Gallons purchased
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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