The Massachusetts Department of Public Utilities (DPU) is the Public Utilities Commission of the State of Massachusetts. It oversees and regulates public utility companies that distribute electric power, natural gas, and water to Massachusetts citizens. Utility companies submit petitions (also called dockets) to the DPU regarding rates and operational contracts.

The Conservation Law Foundation, the regional environmental legal organization, brought a lawsuit¬† against the DPU regarding the legality of the “pipeline tax.”¬† On August 17, 2016, the Massachusetts Supreme Judicial Court ruled the “pipeline tax” illegal: