There is no tax permit or license required by a motor carrier to maintain bulk diesel fuel storage in Maine. All state tax due on bulk fuel should be paid at the time of the purchase to the supplier. If fuel is purchased for bulk storage where the correct excise tax has not been paid, the carrier is required to file a Special Fuel User return with Maine Revenue Services. All receipts and invoices must be maintained to support the tax paid status of any bulk fuel used in qualified IFTA vehicles. Disbursement logs must clearly indicate the date, number of gallons, and unit fueled.
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