Change Of Status From Licensed Gasoline Distributor To Registered Gasoline Distributor Form printable pdf download

ADMINISTRATIVE & FINANCIAL SERVICES

STATE OF MAINE

REBECCA M. WYKE

MAINE REVENUE SERVICES

COMMISSIONER

24 STATE HOUSE STATION

AUGUSTA, MAINE

MAINE REVENUE SERVICES

04333-0024

JOHN ELIAS BALDACCI

JEROME D. GERARD

GOVERNOR

ACTING EXECUTIVE DIRECTOR

NEW GASOLINE DISTRIBUTOR FILING STATUS IS AVAILABLE

Recent legislation has created a new Registered Gasoline Distributor filing status. If your business qualifies as a

Registered Gasoline Distributor, the requirement to file a monthly Gasoline Distributor tax return is waived. The annual

Fuel Floor Stock return is still required. This notice has been developed to assist your business in determining the

appropriate filing status based on your principal business activity.

An explanation of Licensed and Registered Distributor filing status are detailed below. Please read this document

carefully and completely before making a determination about your correct filing status. You may call Maine Revenue

Services at (207) 624-9609 or e-mail us at

fuel.tax@maine.gov

with any questions you have about the new filing status.

A Licensed Gasoline Distributor is defined as a business importing, producing, refining, manufacturing, compounding, or

purchasing internal combustion engine fuel (gasoline) in Maine, principally for resale to others in bulk.

A Licensed Gasoline Distributor may purchase gasoline exempt from the Maine excise tax and collect the excise tax

directly from customers at the time of sale. Bulk sales of fuel can be made exempt from the excise tax to the Federal

Government, the State of Maine or a Maine political subdivision, as jet fuel sold directly for use in an International flight,

fuel sold to another Licensed Gasoline Distributor, or when delivered by the Distributor outside the state.

A Licensed Gasoline Distributor is required to file a monthly report with Maine Revenue Services stating the number of

gross gallons of gasoline received, sold and used during the previous month. The business is required to obtain a Gasoline

Distributor Certificate and be registered for Fuel Floor Stock, Gasoline Shrinkage, and Gasoline Distributor accounts.

A Registered Gasoline Distributor must meet the general requirements of a Licensed Gasoline Distributor. If the business

meets certain other conditions, the requirement to file a monthly return is waived. Annual Floor Stock returns are still

required. To qualify as a Registered Gasoline Distributor, a business must:

- Make purchases of internal combustion engine fuel (gasoline) primarily for resale to others.

- Purchase all gasoline from a Maine Licensed Gasoline Distributor.

- Pay the Maine excise tax on each transaction directly to the distributor at the time of purchase.

- Only make sales of gasoline to retail dealers or directly into the fuel tanks of motor vehicles.

A Registered Gasoline Distributor is required to obtain a Registered Gasoline Distributor Certificate from Maine Revenue

Services and be registered for Fuel Floor Stock and Registered Gasoline Distributor accounts.

If your business qualifies for Registered Gasoline Distributor status, complete the information on the reverse side of this

notice and return it to Excise Tax Division, Maine Revenue Services, PO Box 1065, Augusta, ME 04332-1065. The

effective date of the change of status will be on or after October 1, 2007. A final Gasoline Distributor return for

September 2007 will still be required.

Each of your vendors must be notified that your business is no longer eligible to purchase gasoline exempt from the

Maine excise tax. You will be required to provide each vendor with a copy of your new Registered Gasoline

Distributor Certificate. Your company will be assessed tax, interest, and penalties for any purchases made exempt

from tax after you have been granted Registered Gasoline Distributor status.

Phone: (207) 624-9609

NexTalk: 1-888-577-6690

Fax: (207) 287-6628

Change Of Status From Licensed Gasoline Distributor To Registered Gasoline Distributor Form

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