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In preparation for the winter months, we want to remind you that home heating oil is exempt from Massachusetts sales tax. This winter season, DOR wants you to be prepared. Here’s what you need to know when purchasing your home heating oil:

  • Who is exempt from paying sales tax on home heating oil?
    • Homeowners and renters who pay individual heating bills. Small businesses (with five or fewer employees) are also exempt. See Directive 94-9 for guidance.
  • What if I believe I was charged sales tax?
    • Upon receipt of your oil delivery double check your order ticket/receipt to see if sales tax was charged erroneously. The vendor is required to separately list any sales tax charged. If taxed, you should notify your heating oil dealer immediately and ask for a new bill. If you paid a bill for home heating oil that was taxed, request a refund.
  • Does the exemption apply if I only want a partial tank/small quantity of heating oil?
    • The exemption applies to all home heating fuel, no matter what the quantity.
  • Are there additional home heating supplies, like wood exempt from tax?
    • Yes, the sale of firewood, combustible fire logs, kindling and similar items used to operate a home fireplace or stove are exempt (see Directive 92-6).

For questions about home heating oil sales tax exemption, call (617) 887-6367

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