Federal & State Regulations | Motor carrier fuel/Highway use/Mileage tax - Maine

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
Has three or more axles regardless of weight; or
Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

All fuel usage of special diesel and liquefied petroleum gas (LPG) in Maine must be reported on the quarterly IFTA tax return.

Maine offers IFTA e-File to customers who wish to file quarterly IFTA tax returns online. Contact the Bureau of Motor Vehicles IFTA Unit at (207) 624-9000, ext. 52136 to sign up, or obtain more information by e-mailing to IFTA.BMV@maine.gov.

IFTA fees

IFTA license, no fee

IFTA decals, $5 per vehicle

Temporary decal permit

Maine will issue a 30-day IFTA temporary decal permit valid for all member jurisdictions to a licensee in good standing to carry in lieu of displaying the annual decals. In addition to the $5 decal fee, Maine charges a $3 administrative fee to cover the cost of issuance. Temporary permits are vehicle-specific and show the expiration date. The temporary decal permit does not need to be displayed, but must be carried in the vehicle. Within 30 days, the licensee will receive the annual decal.

Fuel use taxes

Maine carriers operating qualified motor vehicles entirely within Maine must license for fuel tax reporting and display fuel decals. Carriers may be exempt from filing fuel tax reports; however, carriers are still required to keep mileage records and provide fleet mileage on their annual decal application.

Tax refunds or credits

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.

PTO/Reefer fuel

Maine allows for a refund on tax-paid fuel used in off-highway equipment, providing the carrier paid tax on such fuel. The carrier is required to demonstrate a current test has been conducted to verify the fuel burned in the off-highway unit. Refunds must be requested within 12 months of the date of purchase. Copies of the fuel receipts must be submitted with the request. Refunds should not be requested unless the carrier is requesting a minimum of $25.

Carriers must keep records related to such refunds for at least six years.

Off-road refunds may be obtained by filing an Off-Highway Refund Application form with Maine Revenue Services. Forms may be obtained by calling (207) 624-9609 or online at www.maine.gov/revenue/fueltax.

['Fleet Taxes']

['Highway use - Mileage tax']

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Motor carrier fuel/Highway use/Mileage tax - Maine