The Commonwealth of Massachusetts
Department of Revenue
Underground Storage Tank Program
100 Cambridge Street, 7th Floor - P.O. Box 9563
Boston, MA 02114-9563
(617) 626-2600 Fax: (617) 626-2619
MASSACHUSETTS DISTRIBUTORS, UNCLASSIFIED IMPORTERS AND
SPECIAL FUEL SUPPLIERS
This notice is a reminder that the Delivery Fee specified under M.G.L. c. 21J and 503
CMR 4.00 shall be collected on each Delivery Load sold by any licensed Massachusetts
Distributor, Unclassified Importer or Special Fuel Supplier to any customer who does not
possess a valid Massachusetts Distributor, Unclassified Importer or Special Fuel Supplier license
or who has not been issued an exemption certificate by the Department of Revenue
Commissioner or any other issuing authority appointed by the Massachusetts Underground
Storage Tank Administrative Review Board.
In addition, the Fee Collection regulations that went into effect on April 1, 2003, now
specifically require Special Fuel Suppliers to remit to the Department of Revenue, the Delivery
Fees assessed on Special Fuels pursuant to M.G.L. c. 21J and 503 CMR 4.00.
Delivery fees are collected by licensed Massachusetts Distributors, Unclassified
Importers and Special Fuel Suppliers and remitted to the Department of Revenue on or before
the last day of the month immediately following the calendar month reporting period.
Additional information and forms used to remit the Delivery Fee can be found on our
website at www.mass.gov/ust under “UST Forms” or call our office at 617-626-2600.