Fuel Tax Licensing and Reporting
Tel: (207) 624-9000 ext. 52136
Fax: (207) 624-9062
Relevant online forms
Generally. Carriers operating qualified motor vehicles in Maine are required to satisfy fuel tax licensing and reporting requirements. Maine is a member of the International Fuel Tax Agreement (IFTA). Maine-based intrastate carriers, and carriers from non-IFTA jurisdictions also must license for fuel tax reporting.
IFTA. In IFTA, a motor carrier contacts only its base (home) jurisdiction to license for fuel tax reporting in all IFTA member jurisdictions. The base jurisdiction issues the carrier a license and vehicle decals which are valid in all IFTA jurisdictions. No IFTA jurisdiction may require any additional fuel tax licensing requirements. The carrier makes quarterly tax reports and payments to its base jurisdiction covering fleet operations in all IFTA jurisdictions. The base jurisdiction, in turn, distributes tax payments to the other IFTA jurisdictions, as appropriate. The base jurisdiction also is responsible for fuel tax auditing. Generally, in IFTA, only a carrier's base jurisdiction may conduct an audit. Where appropriate, Maine conducts combined IFTA/IRP audits.
Determining a base state. Maine may be your base state if:
- You have an established place of business in Maine; and
- You maintain your mileage records in Maine, or can make those records available in Maine; and
- You register qualified motor vehicles in Maine, and operate in at least one other IFTA jurisdiction.
Qualified motor vehicle. A qualified motor vehicle is a motor vehicle that travels in two or more IFTA jurisdictions, and
- Has a gross weight, registered gross weight, or combined gross weight in excess of 26,000 pounds; or
- Has three or more axles on the power unit regardless of gross weight; or
- Is a bus designed to carry 20 or more passengers.
Fuels covered. Maine requires qualified motor vehicles using special fuel such as diesel, propane, or natural gas to be licensed for fuel tax reporting. Some jurisdictions require gasoline-powered vehicles to be licensed. If you own gasoline-powered, qualified vehicles you should check the requirements of the jurisdictions you plan to operate in. Maine-based carriers with qualified gasoline-powered vehicles still will license for IFTA through the State of Maine.
Application process. IFTA requires an annual license and vehicle decals. Maine BMV will mail renewal applications automatically to all active accounts. If you do not receive an application, call 207-624-9000 ext. 52137. Upon successful processing of your application, you will be issued an annual license. All IFTA licenses expire December 31. A copy of your license must be carried in each qualified vehicle.
Decals. You also will be issued a set of two decals for each qualified vehicle. One decal is placed on each side of the vehicle, usually on the doors. Decals also expire December 31. Maine charges $5.00 per set for decals.
Fuel Tax Reporting. Carriers licensed for fuel tax reporting are required to make calendar quarterly fuel tax reports. For IFTA carriers, the reports cover travel for all qualified vehicles in all IFTA jurisdictions. Tax reports will be mailed to you. If you do not receive a tax return, call the Fuel Tax Unit at 207-624-9000 ext. 52136.
Reports must be filed within one month of the close of the quarter. Quarterly reports must be accompanied by any tax payment that may be due. IFTA carriers make one payment for all IFTA jurisdictions. Checks must be made payable to the Maine Secretary of State. If your credits from tax-paid fuel exceed your taxes owed, you will receive either a refund or a credit to be applied to future tax liabilities. If your credit is less than $100.00, your credit must be carried forward unless you are closing your account.
Tax-Paid Purchases (Receipts). Credit may be taken for any fuel bought tax-paid in the IFTA jurisdictions. In order to receive credit, you must have a receipt for the tax-paid fuel. The following receipt information is required:
- Date of purchase
- Seller's name and address
- Number of gallons or liters purchased
- Fuel type
- Price per gallon or liter, or total amount of sale
- Vehicle registration number
- Purchaser's name
Record Keeping Requirements. Generally, record keeping for fuel tax reporting is the same as for the International Registration Plan. You are required to maintain individual vehicle mileage reports and to summarize these reports monthly. In addition to keeping the mileage information required by the IRP, you must maintain information on any fuel purchased from a service station, and any fuel removed from bulk storage.
Complete records are required for all miles of travel including miles outside of the IFTA jurisdictions. Records must be maintained for four years.
Replacement decals. Decals may be replaced without payment of additional fees only under the following conditions:
- You certify that the validating decals were never received.
- If the decals are defective, and you certify that the decals were lost or destroyed due to the defect.
Trip Permits. In lieu of fuel tax licensing you may obtain trip permits. Maine’s 72 Consecutive Hour Fuel Trip Permit may be obtained through a permit service or directly through the Fuel Unit by calling (207) 624-9000 ext. 52137. The fee is fifty dollars ($50) for 72 consecutive hours.
Temporary Permit. You may obtain a temporary 30-day decal permit to operate a specific qualified vehicle if you are a licensee in good standing acquiring additional decals or a new licensee. The temporary decal permit is available directly from the Fuel Unit. The 30-day temporary decal permit must be carried in the vehicle along with a copy of your fuel license and must be presented to any law enforcement officer on demand. Within 30 days you will receive an annual decal that will expire on the next December 31st (IFTA) or June 30th (Maine Only).
Change of Address. You must notify the Fuel Unit of any changes of address within 30 days of the change.
Non-IFTA Carriers. Maine carriers who never leave the state and carriers from non-IFTA jurisdictions also are required to license qualified vehicles for fuel tax reporting. Record keeping requirements are the same as for IFTA carriers. Maine carriers who certify that all fuel is bought tax-paid in Maine may be excused from filing fuel tax reports. Maine-based intrastate carriers must provide their annual mileage on their fuel decal application. Out-of-State carriers not in IFTA must license and make quarterly fuel tax reports or obtain fuel trip permits.
For definitions and the entire rule, please refer to Chapter 165.
Forms and Instructions. The following online forms and instructions are available. Be sure your browser is set to download or otherwise deal with the particular format. PDF files are in Adobe Acrobat format.
72 Consecutive Hour Trip Permit (.pdf)
International Fuel Tax Agreement Application
Instructions in Adobe Acrobat (.pdf)
IFTA Application in Adobe Acrobat (.pdf)
Special Fuel User's Application
Instructions in Adobe Acrobat (.pdf)
Maine Only Application in Adobe Acrobat (.pdf)
(The Multi-purpose Application is for New Applicants or Additional Decal requests only)
Off Highway Special Fuel and Gasoline Refund Application
IFTA Form 100 & 101 - (In Excel version 2010)
Off Highway Application (this link will take you to the Maine Revenue Services Off Highway Refund Program web site)
IFTA Fuel Tax Form, 3rd quarter 2013 (.xls)
IFTA Fuel Tax Form, 2nd quarter 2013 (.xls)
IFTA Fuel Tax Form, 1st quarter 2013 (.xls)
IFTA Fuel Tax Form, 4th quarter 2012 (.xls)
IFTA Fuel Tax Form, 3rd quarter 2012 (.xls)
IFTA Fuel Tax Form, 2nd quarter 2012 (.xls)
Obtain the most current IFTA tax rate tables
Interest Computation (IFTA Form 101 – Column P)
IFTA tax returns are due and must be postmarked no later than the last day of the month following the end of the quarter to be timely. If you file late, interest must be computed on any tax due for each jurisdiction and for each fuel type as indicated on each Form 101 – Column O. Interest is computed on the tax due from the due date of the return until the date payment is received.
For periods prior to July 1, 2013, interest is computed at 1% (0.0100) per month or part of a month, to a maximum of 12% (0.1200) per year.
For the period July 1, 2013 to December 31, 2013, interest is computed at 0.42% (0.0042) per month or part of a month, based on the IFTA annual interest rate of 5.00% (0.0500).
The interest rate change on July 1, 2013 is due to an amendment to the IFTA Articles of Agreement. Effective July 1, 2013, interest is set at an annual rate of two (2) percentage points above the underpayment rate established under Section 6621(a)(2) of the Internal Revenue Code, adjusted on an annual basis on January 1 of each year. Interest is computed at 1/12 this annual rate per month of part of a month.
(If you have trouble viewing the forms, please hold down the shift key then click on the form you need).
Questions or comments can be sent to the Fuel Tax Unit at: email@example.com