Maine: Fuel Excise Taxes
Maine Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Maine and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Maine Gasoline Tax
| Excise: | $0.30 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.30 / gallon |
Maine Diesel Tax
| Excise: | $0.31 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.31 / gallon |
Maine Gasohol Tax
| Excise: | $0.30 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.30 / gallon |
Other Maine Fuel Excise Tax Rates
The primary excise taxes on fuel in Maine are on gasoline, though most states also tax other types of fuel.
Maine Aviation Fuel Tax
In Maine, Aviation Fuel is subject to a state excise tax of $0.30
Point of Taxation: See above
Maine Jet Fuel Tax
In Maine, Jet Fuel is subject to a state excise tax of $0.03
Point of Taxation: See above
Payment of Maine Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 21th of each month for the previous month with the exception being special fuels which are due on the last day of each month for the previous month.
Maine Fuel Tax Reports
Fuel producers and vendors in Maine have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Maine government. Click the button below to view details on two ME fuel tax reports.
View Fuel Tax ReportsGasoline Distributor
Report Due: 21 st of following month
Report Penalties: Title 36 ?187-B.1. A, B, C
Payment Due: Same as report
ReportPenalties: Title 36 ?187-B.1. A, B, C
PaymentPenalties: Title 36 ?187-B.2.A,A-1,B
Special Fuel Supplier
Report Due: Last day of following month
Report Penalties: Title 36 ?187-B.1. A, B, C
Payment Due: Same as report
ReportPenalties: Title 36 ?187-B.1. A, B, C
PaymentPenalties: Title 36 ?187-B.2.A,A-1,B
Federal Fuel Excise Taxes
The price of all motor fuel sold in Maine also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Maine comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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