Instructions For Maine Special Fuel Supplier/retailer Tax Return Form Sfs-1

DISTRIBUTIONS – DISTILLATES

(Gallons re-branded from clear to dyed fuel should be reported on Lines 10a and 18a.)

Line 10a – Total Gallons Sold and Used. Total gallons sold and used during the reporting period. (Note - gallons

delivered into a retail tank are considered sold at the time the gallons are delivered into the retail tank). Total Gallons

Sold may vary from Accountable Gallons. Do not include adjustments for gains or losses on this return. Any gains or

losses will be reported on the annual Shrinkage Return.

Line 11a – Sales for Heating and Cook

ing. Total gallons of clear distillates sold exempt from Maine excise tax for use

by the customer for heating or cooking.

Line 12a – Sales to U. S. Government

. Gallons sold in bulk, excise tax exempt to the United States Government.

Attach Schedule 8 for each product type.

Line 13a – Sales to Other Suppliers. G

allons sold in bulk, excise tax exempt, to other licensed special fuel suppliers.

Attach Schedule 6 for each product type.

Line 14a – Power Generation for Resale. Gallons sold in bu

lk, excise tax exempt, for the generation of power for resale

or manufacturing. Attach Schedule 10 for each product type.

Line 15a – Exports. Gallons sold and exported by your company to a destination outside of Maine. Attach Schedule 7

for each fuel type. Exports should be sold excise tax exempt. If the sale is to another licensed sup

plier with title passing

in Maine and the customer exports the product outside of Maine, report the gallons on Schedule 6.

Line 16a – Sales to this State or Political Subs. Gallons sold in bulk,

excise tax exempt, to the State of Maine or to

political subdivisions of this State. Attach Schedule 9 for each fuel type.

Line 17a – Kerosene for retail sale. Total gallons of kerosene sold exempt and delivered to a retailer for retail sale. A

Special Fue

l Users Affidavit of Exemption should be kept on file for each customer to support exempt sales of clear

kerosene.

Line 18a – Dyed Fuel. Use this line only if line 10a (Total Gallons Sold and Used) includes dyed fuel. Although no

schedule is required, proper documentation for re-branded or clear fuel dyed after being received must be kept

in your

files. Additional documentation must be provided with the tax retur

n if clear fuel was accidentally contaminated.

ine 19a – Total Exempt Sales. Add lines 11a through 18a.

AX COMPUTATION (Page 2/

Back of Tax Return)

ine 20 (Distillates) – Taxable Gallons. Line 10a (Total Gallons Sold and Used) minus Line 19a (Total Exempt Sales).

Lines 21 and 22 - Diesel Gallons. List the number of taxable diesel gallons on Line 21. Multiply taxable gallons by the

diesel excise tax rate and enter the ta

x amount on Line 22. Attach a separate Schedule 5 for each product type listing

taxable sales to licensed suppliers.

Lines 23 and 24 – B20 Gallons. List the number of taxable B20 gallons on Line 23. Multiply taxable gallons by the B20

excise tax rate and ent

er the amount on Line 24. Attach a separate Schedule 5 for each product type listing taxable sales

to licensed suppliers.

Lines 25 and 26. Provide a description for the fuel blend, such as B10. Report the number of taxable gallons for the fue

blend on Line 25. Clearly write the excise tax rate for the fuel blend. Multiply taxable gallons by the excise ta

x rate for

e blend and enter the tax amount on Line 26. See the examples below to determine the correct tax rate.

Page 2 of 5

Last Updated: May 2008

Instructions For Maine Special Fuel Supplier/retailer Tax Return Form Sfs-1 - Maine Page 2

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