Form JFT-9 "Aircraft (Jet) Fuel Refund Application" - Massachusetts

What Is Form JFT-9?

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 JFT-9 by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Form JFT-9 "Aircraft (Jet) Fuel Refund Application" - Massachusetts

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Massachusetts Department of Revenue
Form JFT-9
Aircraft (Jet) Fuel Refund Application
Schedule on reverse side must be filled out in its entirety. Claim must be filed within two years of the date of purchase.
Name of taxpayer
Tax year (yyyy)
Account ID number
Aircraft (Jet) Fuel License number (if any)
Phone number
Mailing address
City/Town
State
Zip
Tax Refund Computation.
First in/first out basis must be used.
a.
b.
c.
d.
Jan. 1–March 31
April 1–June 30
July 1–Sept. 30
Oct. 1–Dec. 31
11 Aircraft (jet) fuel on which a refund is
claimed (in gallons) . . . . . . . . . . . . . . . . . 1
12 Tax rate per gallon (enter applicable rate) 2
13 Amount of tax refund. Multiply line 1 by
line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Adjustment for use tax
(if applicable)
14 Cost of aircraft (jet) fuel reported in line 1 4
15 Enter amounts in line 3 . . . . . . . . . . . . . . 5
16 Amounts subject to use tax. Subtract
line 5 from line 4. . . . . . . . . . . . . . . . . . . . 6
17 Use tax. Effective August 1, 2009, the
use tax rate changed from 5% to 6.25%.
See Example 2 in TIR 09-12 for reporting
rules for quarterly filers after rate changes
in the sales/use taxes. Multiply line 6 by
applicable tax rate . . . . . . . . . . . . . . . . . . 7
18 Amounts to be refunded each quarter.
Subtract line 7 from line 3 . . . . . . . . . . . . 8
19 Total amount to be refunded. Add line 8, columns. a, b, c and d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
To substantiate your refund application, attach all original sales receipts to this form. Each receipt should have the supplier’s name, address, and date of
purchase. Receipts will not be returned. Any tampering or other misuse of sales receipts will be cause for denial of this application. Applications are also
subject to audit.
Attach to this form, if applicable, all Certificates of Exemption, Form JT-8, upon which a claim for refund is being made.
Declaration
I declare under the penalties of perjury that this application has been examined by me and to the best of my knowledge and belief is complete,
and the statements made herein are true and correct.
Authorized signature
Title
Date
Mail to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
Rev. 3/15
Massachusetts Department of Revenue
Form JFT-9
Aircraft (Jet) Fuel Refund Application
Schedule on reverse side must be filled out in its entirety. Claim must be filed within two years of the date of purchase.
Name of taxpayer
Tax year (yyyy)
Account ID number
Aircraft (Jet) Fuel License number (if any)
Phone number
Mailing address
City/Town
State
Zip
Tax Refund Computation.
First in/first out basis must be used.
a.
b.
c.
d.
Jan. 1–March 31
April 1–June 30
July 1–Sept. 30
Oct. 1–Dec. 31
11 Aircraft (jet) fuel on which a refund is
claimed (in gallons) . . . . . . . . . . . . . . . . . 1
12 Tax rate per gallon (enter applicable rate) 2
13 Amount of tax refund. Multiply line 1 by
line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Adjustment for use tax
(if applicable)
14 Cost of aircraft (jet) fuel reported in line 1 4
15 Enter amounts in line 3 . . . . . . . . . . . . . . 5
16 Amounts subject to use tax. Subtract
line 5 from line 4. . . . . . . . . . . . . . . . . . . . 6
17 Use tax. Effective August 1, 2009, the
use tax rate changed from 5% to 6.25%.
See Example 2 in TIR 09-12 for reporting
rules for quarterly filers after rate changes
in the sales/use taxes. Multiply line 6 by
applicable tax rate . . . . . . . . . . . . . . . . . . 7
18 Amounts to be refunded each quarter.
Subtract line 7 from line 3 . . . . . . . . . . . . 8
19 Total amount to be refunded. Add line 8, columns. a, b, c and d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
To substantiate your refund application, attach all original sales receipts to this form. Each receipt should have the supplier’s name, address, and date of
purchase. Receipts will not be returned. Any tampering or other misuse of sales receipts will be cause for denial of this application. Applications are also
subject to audit.
Attach to this form, if applicable, all Certificates of Exemption, Form JT-8, upon which a claim for refund is being made.
Declaration
I declare under the penalties of perjury that this application has been examined by me and to the best of my knowledge and belief is complete,
and the statements made herein are true and correct.
Authorized signature
Title
Date
Mail to: Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
Rev. 3/15
2015 FORM JFT-9, PAGE 2
Name of taxpayer
Tax year (yyyy)
Explanation of refund claimed
Date (mm/dd/yyyy)
Gallons
Amount of tax paid
Non-taxable use or exempt code
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
List equipment in which aircraft (jet) fuel was used
Type of equipment
Gallons
Type of equipment
Gallons
Total gallons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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