Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 501 - REPORTING UNDER GASOLINE TAX ACT
Section 125-501-01 - Reporting

Universal Citation: 18 ME Code Rules ยง 125-501-01

Current through 2024-13, March 27, 2024

A. Gasoline tax reports must be filed by every licensed distributor even though no purchases, or sales or use of gasoline were made during the month.

B. The basis of reporting for Maine Gasoline Tax purposes is the actual measured gallonage received and sold, distributed or used. Reports made on basis of adjustments for temperatures shall not be accepted.

(1) Receipts at marketing locations in this State from outside this State shall be measured gallons received in the distributors bulk storage tanks.

(2) Receipts at marketing locations in this State from sources within this State shall be the measured gallons invoiced by the supplying distributor.

C. Sales to the U.S. Government are not subject to State tax. Federal Tax Exemption Certificate (Form 1094) shall be required to support sales by dealers to the U.S. Government, where refund is made by the licensed distributor to the dealer. The certificate shall not be required in the case of direct sales by the distributor to the U.S. Government or dealer sales to the U.S. Government on the basis of the distributor's credit or courtesy card.

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