Registering for Gas and Special Fuel Tax Accounts
- How do I apply to be a Gasoline Distributor?
- How do I apply to be a Special Fuel Supplier?
- On the Application for Tax Registration, there are check boxes for Registered or Licensed for both Gasoline Distributors, and Special Fuel Suppliers; what is the difference?
- If am selling gasoline from a retail location, do I need to register with MRS?
- Do I need a Federal Employer Identification Number (EIN) to register for a tax number? How do I apply for an EIN?
Filing Returns and Making a Payment
- How frequently do I need to file my returns?
- How do I amend my motor fuel tax return or refund application?
- How do I find my registration/account number?
- How do I pay my taxes?
- I’m trying to pay a bill I received for interest and penalties. How do I pay that?
Updating My Account Information
General Tax Questions
- What are the current fuel tax rates?
- What is motor fuel excise tax and how is the money used?
- Is there any motor fuel excise tax on aviation fuels in Maine?
- What is special fuel?
- What is biodiesel, and how is it taxed?
- Are there any refunds available for the motor fuel excise tax paid in Maine?
- Does the price for dyed, off-road diesel include the Maine motor fuel excise tax?
- Is there a refund for retail dealers of gasoline?
- Is there a refund for retail dealers of on-road diesel?
- I am only selling dyed heating oil, do I need a license from MRS?
- As a heating oil dealer, how do I know which sales are taxable?
- I have a permanent exemption certificate, why do I have to pay fuel tax?
Registering for Gas and Special Fuel Tax Accounts
How do I apply to be a Gasoline Distributor?
Complete and send in the Application for Tax Registration, Sections 1 & 5. You will also need to complete Section 4 for a sales tax registration. The application is found on the General Forms page.
How do I apply to be a Special Fuel Supplier?
Complete and send in the Application for Tax Registration, Sections 1 & 6. You will also need to complete Section 4 for a sales tax registration. The application is found on the General Forms page.
On the Application for Tax Registration, there are check boxes for Registered or Licensed for both Gasoline Distributors, and Special Fuel Suppliers; what is the difference?
Licensed Gasoline Distributors and Licensed Special Fuel Suppliers may buy and sell motor fuels exempt from Maine excise tax. To become a gasoline distributor, or special fuel supplier your company must sell primarily to others in bulk. Registered suppliers and distributors may only buy and sell motor fuels in Maine with Maine excise tax included in the price.
If am selling gasoline from a retail location, do I need to register with MRS?
If your business activity is selling gasoline from a retail location, you do not need to apply for a Gasoline Certificate. Retail dealers of gasoline qualify for a shrinkage refund that does require pre-registration. To register, use the application on the General Forms page.
Do I need a Federal Employer Identification Number (EIN) to register for a tax number? How do I apply for an EIN?
Any entity other than a sole proprietor will need an EIN to register for a tax number. Employer Identification Numbers are issued by the Internal Revenue Service (I.R.S.) by completing Form SS-4. The form and instructions may be found on the I.R.S. website.
Filing a Return and Making a Payment
How frequently do I need to file my returns?
Licensed Gasoline Distributors are required to file a monthly Gasoline Distributors (GAS) return, by the 21st of each month. The GAS return is used to report the gross gallons bought and sold in the previous calendar month.
Licensed Special Fuel Suppliers are required to file a monthly Special Fuel Supplier (SFS) return that is used to detail the number of gross gallons bought, sold, or used during the previous month. The SFS return is due by the last day of the month, and is used to report motor fuel use of distillates and low-energy fuels.
How do I amend my motor fuel tax return or refund application?
Print a blank form from our website, and complete the return entering all amounts as they should have been originally filed. Check box number 5 for “AMENDED RETURN”. Please also include a brief explanation of why the return is being amended. The blank forms are available on the Fuel Tax Forms page.
How do I find my registration/account number?
For Gas Tax your registration number consists of 7 alpha numeric characters, for your Special Fuel account it is an 11-digit number which can be found on your supplier/distributor certificate, as well as in the welcome packet you received when you opened your account.
You can pay electronically by using Maine EZ Pay
For first time users only: Select “Register.” You will need to enter your Company, Owner, Contact, and Banking information, and create a username and password specific to Maine EZ Pay. The password must be at least 12 characters in length, to include at least one uppercase letter, one lowercase letter, one number, and one special character. Click “Continue.”
For all registered users: Enter your Maine EZ Pay username and password. You will select “Return Payment” for the tax type for which you are making a payment. Click “Next” and continue to follow the screen prompts until you receive a message stating that you have successfully affirmed your payment. You should receive a confirmation number.
If you have not been mandated to pay electronically, and you’d rather pay by check, enclose a check with your Gas or Special Fuel Supplier Return.
Please see Rule 102 under General Rules for more information.
I’m trying to pay a bill I received for interest and penalties. How do I pay that?
Payments of tax, penalties, and interest can be made via an ACH Debit payment through Maine Revenue Services’ EZ Pay Internet Payment System.
For first time users only: Select “Register.” You will need to enter your Company, Owner, Contact, and Banking information, and create a username and password specific to Maine EZ Pay. The password must be at least 12 characters in length, to include at least one uppercase letter, one lowercase letter, one number, and one special character. Click “Continue.”
For all registered users: Enter your Maine EZ Pay username and password. You will select “Bill Payment” for the tax type for which you are making a payment. You will be prompted to enter the Notice Number of the bill payment, which can be found in the top right corner of the notice. Click “Next” and continue to follow the screen prompts until you receive a message stating that you have successfully affirmed your payment. You should receive a confirmation number.
Updating My Account Information
I am out of business. How do I close my tax account?
To close a tax account, a final return must be filed.
On your final return Check the “out of business” box (#2) in the upper right hand corner of your final tax return. Enter the effective date the business closed.
If you have already filed your final return, send a letter to Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332. Include your name, the business name (if different), the business address, the tax account registration number, and the business end date.
Please return any certificates.
General Tax Questions
What are the current fuel tax rates?
Current rates can be found on the Fuel Tax Rates page.
What is motor fuel excise tax and how is the money used?
Motor fuel excise tax is a tax per gallon on motor fuel sold at retail in Maine. The tax is included in the price of every gallon sold to consumers in Maine. The money is deposited into the highway fund and used for transportation projects in Maine.
Is there any motor fuel excise tax on aviation fuels in Maine?
Yes, both aviation gasoline and jet fuel are taxed in Maine.
Special fuel is the name used in Maine for both distillates, such as diesel, biodiesel, kerosene, dyed diesel, and heating oil, as well as low-energy fuels. The low-energy motor fuels are fuels such as compressed natural gas, propane, alcohol fuels, as well as a number of others.
What is biodiesel, and how is it taxed?
Biodiesel is a type of diesel fuel that is derived from used cooking oils, or other non-petroleum sources. B100, or pure biodiesel, is currently taxed at a reduced rate of 28.7 cents per gallon.
Are there any refunds available for the motor fuel excise tax paid in Maine?
Excise tax paid on gasoline purchased in Maine and used for commercial purposes other than the operation of a registered vehicle on the highways of Maine may be eligible for a refund. Clear on-road diesel used for off road purposes also may be eligible for an excise tax refund. The application and instructions for the Off-highway refund is found on the Fuel Tax Forms page.
Does the price for dyed, off-road diesel include the Maine motor fuel excise tax?
No, once the fuel is dyed, it is no longer subject to the motor fuel excise tax. The fuel, however, is subject to sales tax of 5.5% based on the retail sales price. The pump price for dyed distillates must include the 5.5% sales tax.
Is there a refund for retail dealers of gasoline?
Gasoline retailers are eligible for a refund of one half of 1% of the gasoline tax paid to their distributors for shrinkage. Use Sections 1 & 5 of the Application for Tax Registration found on the General Forms page to apply for the Retail Dealers Gasoline Shrinkage account.
Is there a refund for retail dealers of on-road diesel?
No, there is no refund program for retail dealers of on-road diesel.
I am only selling dyed heating oil, do I need a license from MRS?
If your only business activity is buying and selling heating oil, you will need to apply to be a Registered Special Fuel Supplier. You will also need to apply for a sales tax account. Complete Sections 1, 4, & 6 of the Application for Tax Registration found on the General Forms page.
As a heating oil dealer, how do I know which sales are taxable?
Sales of heating oil for heating and cooking in buildings designed and used for both human habitation and sleeping are exempt. Please see Sales Tax Bulletin # 13 for a full explanation of the sales taxability of heating oil and other heating fuels. This bulletin is found on the Sales, Use, & Service Provider Tax Bulletins page.
I have a permanent exemption certificate, why do I have to pay fuel tax?
Permanent exemption certificates are only valid for sales tax, not motor fuel taxes.