Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 94, § 295A

(1) The term “retail dealer” shall mean any person operating a service station, filling station, store, garage or other place of business for the retail sale of motor fuel or automotive lubricating oil or the sale of or dispensing of motor fuel for delivery into the service tank or tanks of any motor vehicle which is propelled by an internal combustion motor other than such a motor vehicle belonging to the person owning or operating said place of business.

(2) The term “motor fuel” shall mean (a) a light distillate of petroleum or allied substance with suitable volatility and other characteristics to be used as a fuel for operating internal combustion engines, whether or not it is mixed with other materials, or (b) any other product or liquid when sold for use as a fuel in any type of internal combustion engine furnishing power to operate a motor vehicle.

(2A) The term “automotive lubricating oils” shall mean any oil sold or offered for use as a fluid lubricant in any type of internal combustion engine used to propel any motor vehicle.

(3) The word “department” shall mean the department of labor and workforce development.

(4) The word “division” shall mean the division of standards in the office of consumer affairs and business regulation.

(5) The term “deputy director” shall mean the deputy director of standards in the office of consumer affairs and business regulation.

(6) The term “cost to the retail dealer” shall mean the cost of such motor fuel to the dealer plus the cost of doing business, including that part of the overhead of such dealer properly attributable to the sale of such motor fuel according to generally accepted methods of accounting procedure, which overhead shall include without limitation, labor (including the salaries of proprietors and corporate officials and others or a reasonable value for the services of such where no direct wage or salary is paid to them), rent (or a reasonable return on capital invested in real property used in said business) depreciation, selling costs (including gifts or premiums or other valuable considerations passing from the dealer to the purchaser in connection with the sale of motor fuel), maintenance of equipment, delivery costs, all types of licenses, taxes, insurance, and advertising.