Instructions For Form Gt 5 - Maine Gasoline Distributor Tax Return

Line 4 – Bulk Sales to United States Government. Gallons sold in bulk, excise tax exempt to the U S Government.

Attach Schedule 8 for each product type.

Line 5 – Bulk Sales to Political Subdivisions of this State. Gallons sold in bulk to political subdivisions of this State.

Attach Schedule 9 for each product type.

Line 6 – Jet Fuel for International Flights. Gallons sold exempt for use by the customer to propel jet or turbojet engine

aircraft in international flight. Attach Schedule 10 for each fuel type.

Line 7 – Total Exempt Sales. Total lines 2, 3, 4, 5 and 6.

Line 8 – Taxable Gallons. Line 1 (Total Gallons Sold) minus Line 7 (Total Exempt Sales).

TAX COMPUTATION (Page 2/Back of Tax Return)

Excise tax rates may vary from the standard rates listed on the return. If the product sold is unblended gasoline (additives

are included) the gasoline excise tax rate applies.

Lines 9 – Taxable Sales of Gasoline, 12 – Taxable Sales of Aviation Gas and 13 – Taxable Sales of Jet Fuel. List the

number of taxable gallons for each product on the applicable line under “Gallons”. Multiply taxable gallons by the tax

rate listed for the product and enter the amount in the “Tax” column. Attach a separate Schedule 5 for each product type

listing taxable sales to licensed distributors.

Line 10 – Taxable Sales of E10. List the number of taxable gallons of E10 on Line 10 under “Gallons”. Multiply

taxable gallons by the E10 tax rate and enter the amount in the “Tax” column.

Excise tax computation for a 90% blend of gasoline and 10% blend of ethanol: The excise tax rate is the % of gasoline in

the blend multiplied by the gasoline excise tax rate plus the % ethanol in the blend multiplied by the ethanol tax rate.

Example 1: .90 (90%) gasoline X gasoline excise tax rate of $.284 =

$.2556

.10 (10%) E00 (100% ethanol) X 100% ethanol tax rate of $.187 = $.0187

$.2743

A blend of 90% gasoline plus 10% ethanol has an excise tax rate of $.274.

Line 11 – Taxable Sales of - _______. Provide a description for the fuel blend, such as E15. Report the number of

taxable gallons for the fuel blend under “Gallons”. Clearly write the excise tax rate for the fuel blend. Multiply taxable

gallons by the excise tax rate for the blend and enter the amount in the “Tax” column.

Example 2: .85 (85%) gasoline X gasoline excise tax rate of $.284 =

$.2414

.15 (15%) E00 (100% ethanol) X 100% ethanol tax rate of $.187 = $.0281

$.2695

A blend of 85% gasoline plus 15% ethanol has an excise tax rate of $.269.

Line 14 – Total Taxable Gallons Sold. Total the gallons listed on Lines 9 through 13. Total Taxable Gallons must

equal gallons listed on Line 8.

Line 15 – Net Excise Tax Due. Total the tax amounts listed on Lines 9 through 13.

Instructions For Form Gt 5 - Maine Gasoline Distributor Tax Return - 2008 Page 2