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

Excise tax computation for a blend of 80% diesel and 20% bio-diesel: The excise tax rate is the % of diesel in the blend

multiplied by the diesel excise tax rate plus the % bio-diesel in the blend multiplied by the bio-diesel excise tax rate.

Example 1: .80 (80%) diesel X diesel excise tax rate of $.296 =

$.2368

.20 (20%) B00 (100% bio-diesel) X 100% bio-diesel tax rate of $.272 =

$.0544

$.2912

A blend of 80% diesel plus 20% bio-diesel has an excise tax rate of $.291.

Example 2: .90 (90%) diesel X diesel excise tax rate of $.296 =

$.2664

.10 (10%) B00 (100% bio-diesel) X 100% bio-diesel tax rate of $.272 =

$.0272

$.2936

A blend of 90% diesel plus 10% bio-diesel has an excise tax rate of $.294.

Line 27a – Excise Tax Due. Total the tax amounts listed on Lines 22, 24 and 26 under “Supplier-Distillates”.

Line 28a – Excise Tax Paid Purchases. The excise tax amount claimed for tax paid purchases listed on Schedule 1 and

line 2 of the tax return. List excise tax paid on purchases as a positive number.

Line 29 – Net Excise Tax Due. Line 27a minus Line 28a.

Line 30 – Total Due with this Return. Add excise tax for distillates and excise tax for low-energy fuel.

Line 31 – Credit from Prior Period. If you have a tax credit from a prior reporting period and received a credit notice

from Maine Revenue instructing you to take the credit on your Special Fuel Supplier or Low-Energy Fuel Retailer return,

put the amount on this line. Line 31 cannot be used to make other adjustments. Changes to prior returns must be made on

an Amended Return.

Line 32 – Amount Due or Line 33 – Credit Due. Line 30 less Line 31. If the amount is a positive number, enter the

amount due on this line. If the amount is a credit, enter the amount on Line 33 as a positive number.

If you are due a credit and would like a refund, check the small box on Line 33. If you do not check the box requesting a

refund, the credit will be carried forward to the next reporting period.

Please check the boxes for each type of schedule that is included with the tax return. Failure to attach required schedules

may delay processing of your tax return.

To file an Amended Return, obtain a blank Supplier/Retail Tax return from Maine Revenue Services by calling the

number below or visiting our web page at

. Write “Amended” at the top of the return.

Fill in your company information as it appears on pre-printed forms. Fully complete the return with correct figures.

Attach an explanation or new Schedules for any figures that have changed from the original return. Maine Revenue will

compute additional taxes owed or the credit due your company. If the result of the amended return is a credit and you

want to request a refund, check the box on line 33.

Make payments by check or money order payable to the Treasurer State of Maine. Include your registration number on

the check or money order. Do not forget to include payment with your return. The mailing address is Maine Revenue

Services, P. O. Box 1064, Augusta, ME 04332-1064. Failure to file or pay this return on or before the due date will result

n applicable interest and penalty charges. For assistance, call (207) 624-9609.

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Last Updated: May 2008

Instructions For Maine Special Fuel Supplier/retailer Tax Return Form Sfs-1 - Maine Page 3