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

Instructions For Maine Special Fuel Supplier/retailer Tax Return Form Sfs-1 - Maine Page 5

If the taxable product you sell is not propane or you sell more than one low-energy fuel subject to Maine excise tax,

include a worksheet showing the type of product, total taxable gallons of that product, the excise tax rate and the excise

tax you computed. Report total taxable gallons on Line 20b and total excise tax on Line 27b. Tax rates for other low-

energy fuels are available by calling Maine Revenue or from the list on the Maine Revenue website:

Line 28b – 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 27b (Excise Tax Due) minus Line 28b (Excise Tax Paid Purchases).

Instructions for Lines 30 (Total Due with this Return), 31 (Credit from Prior Period), 32 (Amount Due) and 33

(Credit Due) are the same as listed above. Please read additional information after the instructions for Line 33 above.

Information is provided on required schedules, amended returns, payments and the telephone number to call for

assistance.

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Last Updated: May 2008

Instructions For Maine Special Fuel Supplier/retailer Tax Return Form Sfs-1 - Maine Page 5