18-125 C.M.R. ch. 501 — Rule 501. Reporting Under Gasoline Tax Act

18 - DEPARTMENT OF FINANCE & ADMINISTRATION
125
BUREAU OF TAXATION
Chapter 501 REPORTING UNDER GASOLINE TAX ACT
SUMMARY: Interprets the tax reporting aspects of the Gasoline Tax Act and the
handling of certain product losses.
.01
Reporting
A.
Gasoline tax reports must be filed by every licensed distributor even
though no purchases, or sales or use of gasoline were made during the
month.
B.
The basis of reporting for Maine Gasoline Tax purposes is the actual
measured gallonage received and sold, distributed or used. Reports
made on basis of adjustments for temperatures shall not be accepted.
(1)
Receipts at marketing locations in this State from outside this State
shall be measured gallons received in the distributors bulk storage
tanks.
(2)
Receipts at marketing locations in this State from sources within
this State shall be the measured gallons invoiced by the supplying
distributor.
C.
Sales to the U.S. Government are not subject to State tax. Federal Tax
Exemption Certificate (Form 1094) shall be required to support sales by
dealers to the U.S. Government, where refund is made by the licensed
distributor to the dealer. The certificate shall not be required in the case of
direct sales by the distributor to the U.S. Government or dealer sales to
the U.S. Government on the basis of the distributor's credit or courtesy
card.
.02
Transfers on consignment. Where gasoline is delivered by a distributor on
consignment basis to a consumer or to a retail outlet, whether such retail outlet is
wholly owned by the distributor or not, it shall be considered to have been
"distributed" within the meaning of the Gasoline Tax Act.
.03
Allowances for losses due to fire, accident or some unavoidable calamity. A
licensed distributor must report immediately to the Bureau of Taxation on losses
sustained by him through fire, accident, or unavoidable calamity, in order that the
Bureau nay make such investigations as it may deem necessary. In such a
case, the distributor should not delay reporting such loss until the filing of his next
monthly report. Failure to report such losses promptly may result in the refusal of
the Bureau to allow credit on account of tax liability with respect to such losses.
AUTHORITY: 36 M.R.S.A. §2906
EFFECTIVE DATE: November 15, 1956,
Amended:
June 1, 1979
EFFECTIVE DATE (ELECTRONIC CONVERSION): May 1, 1996