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 find my registration/account number?
- How do I file electronically?
- How do I pay my taxes?
- How do I amend my motor fuel tax return?
- 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?
Click the “Register a New Business” hyperlink in the “Businesses” panel on the homepage of the Maine Tax Portal (“MTP”) and follow the subsequent prompts, entering all information required. As part of the registration, you will also be able to create a username and password for future access to the MTP. You must also complete a sales tax registration.
If you are unable to apply through the MTP, download a PDF of the application here. At this time, you can register through the MTP for all tax types administered by the Sales, Fuel, and Special Tax Division.
How do I apply to be a Special Fuel Supplier?
Click the “Register a New Business” hyperlink in the “Businesses” panel on the homepage of the Maine Tax Portal (“MTP”) and follow the subsequent prompts, entering all information required. As part of the registration, you will also be able to create a username and password for future access to the MTP. You must also complete a sales tax registration.
If you are unable to apply through the MTP, download a PDF of the application here. At this time, you can register through the MTP for all tax types administered by the Sales, Fuel, and Special Tax Division.
If you are unable to apply through the MTP, download a PDF of the application here. At this time, you can register through the MTP for all tax types administered by the Sales, Fuel, and Special Tax Division.
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 principally 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, but you are required to register for a sales tax account.
Retail dealers of gasoline qualify for a shrinkage refund that requires pre-registration. You will be prompted to register for the retail dealer gasoline shrinkage refund account when you apply for a sales tax account indicating that you are making retail sales of gasoline.
To register, navigate to the Maine Tax Portal (“MTP”) or 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 a FEIN to register for a tax number. FEINs are issued by the Internal Revenue Service (IRS) by completing Form SS-4. The form and instructions may be found on the IRS 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 and Retailers are required to file a monthly Special Fuel Supplier (SFS) return that is used to report the number of gross gallons of distillates and low-energy fuels bought, sold, or used during the previous month. The SFS return is due by the last day of the month.
How do I find my registration/account number?
Your registration number consists of 8 digits, which is found on your supplier or distributor certificate, as well as in the welcome letter you received when you opened your account.
On the Maine Tax Portal (“MTP”), enter your username and password, and click “Log in.” If you have not logged in before, you will be prompted to set up two-step verification using an authentication app, text, or email.
Navigate to the “Summary” tab and select the appropriate tax type from the listed options, for example, “Gasoline Excise Tax,” and click “View and File Returns.” You will be presented with a list of filing periods and prompted to click “File Now” for each period.
Click “Next” and continue to follow the prompts until you receive a message stating that you have successfully filed your return; the message will include a confirmation number. If you owe tax on the return, you will be prompted to provide a payment method and schedule payment during the filing process. Follow the on-screen prompts until you have affirmed your payment and received a confirmation number or printed off a check voucher, depending on your selected method of payment.
On the Maine Tax Portal (“MTP”), enter your username and password, and click “Log in.” If you have not logged in before, you will be prompted to set up two-step verification using an authentication app, text, or email.
Navigate to the “Summary” tab and select the appropriate tax type from the listed options, for example, “Gasoline Excise Tax,” and click “View and File Returns.” You will be presented with a list of filing periods and prompted to click “File Now” for each period.
Click “Next” and continue to follow the prompts until you receive a message stating that you have successfully filed your return; the message will include a confirmation number. If you owe tax on the return, you will be prompted to provide a payment method and schedule payment during the filing process. Follow the on-screen prompts until you have affirmed your payment and received a confirmation number or printed off a check voucher, depending on your selected method of payment.
How do I amend my motor fuel tax return or refund application?
Follow the instructions above under “How do I File Electronically?” but once you navigate to the list of filing periods, instead of clicking “File Now,” click “View or Amend Return.”
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 either as a logged-in user or as a guest through Maine Tax Portal (“MTP”) via ACH Debit payment.
View the MTP Instructional Guides for more information on how to make Logged in Payments or Non Logged in Payments.
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 the first page of filing your final return, you will answer “Yes” to the question “Have you gone out of business?” Enter the date of closure when prompted, then continue to file your final return.
You may also log into your Maine Tax Portal (“MTP”) account, navigate to the “More…” tab and click “Report Account Closure.” Enter the date the business closed. Choose “Submit.”
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.