An Act To Exempt from Gasoline Tax at the Time of Sale Fuel Used for Off-road Commercial Uses
Maine Legislature, Session 123, LD 2100
Committee: Taxation
Sponsors: CARTER, BRYANT, BRIGGS, CLEARY, JACKSON, PATRICK, PIEH, SMITH, THERIAULT
Amends: 36 MRSA §2908-A

Legislative Document 
No. 2100 
H.P.1486 
House of Representati ves, December 27, 2007 
An Act To Exempt from Gasoline Tax at the Time of Sale Fuel Used 
for Off-road Commercial Uses 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CARTER of Bethel. 
Cosponsored by Senator BRYANT of Oxford and 
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/J?17/~ 
MILUCENT M. MacFARLAND 
Clerk 
Representatives: BRIGGS of Mexico, CLEARY of Houlton, JACKSON of Allagash, 
PATRICK of Rumford, PIEH of Bremen, SMITH of Monmouth, THERIAULT of 
Madawaska. 
Pnnted on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §2908-A is enacted to read: 
§2908-A. Exemption for off-road use 
1. Exemption. A person who purchases and uses internal combustion engine fuel 
for any commercial ilse other than in the operation of a registered motor vehicle on the 
highways of this State or, except as provided in section 2910, in the operation of an 
aircraft is exempt from the tax imposed by this chapter on that fuel, subject to the 
requirements of this section. All fuel that qualifies for an exemption under this section is 
subject to the use tax imposed by chapter 215. 
2. Certificate; reporting. In order to obtain the exemption under subsection 1, a 
person must obtain an exemption certificate from the State Tax Assessor. The person 
must present a sworn statement to the assessor stating: 
A. The number of gallons of fuel purchased in the prior calendar year and used for 
commercial off-road uses; 
B. 
The number of gallons of fuel anticipated to be purchased and used for 
commercial off-road uses in the calendar year for which the exemption is being 
claimed; 
C. That the exempt fuel will be used only for commercial off-road uses; and 
D. That the exempt fuel will be dyed in accordance with subsection 3. 
The assessor shall provide forms for the purpose of this subsection and may require 
additional evidence necessary to verify the amount specified in paragraph A or B before 
issuing a certificate to the person. Based on the information provided, the assessor shall 
state on the certificate the number of gallons of exempt fuel the person is entitled to 
purchase in the calendar year covered by the certificate. 
3. Purchase and dying of fuel. A person must present the certificate obtained from 
the assessor under subsection 2 to a motor fuel retailer in order to obtain the exemption 
under this section. As soon as practicable, and prior to any use in any vehicle, the person 
shall dye the fuel. 
4. Rulemaking. The State Tax Assessor shall adopt routine technical rules, as 
defined in Title 5, chapter 375, subchapter 2-A, to implement the provisions of this 
section. 
5. Refund. A person who pays the tax imposed under this chapter on fuel for 
commercial off-road use who qualifies for an exemption from that tax must file for a 
refund of the tax paid pursuant to section 2908. 
Sec. 2. Effective date. This Act takes effect October 1,2008. 
Page I - 123LR3051(OI)-1 
SUMMARY 
Current law provides an exemption from the fuel tax for fuel used for commercial 
purposes, including off-road purposes. In order to obtain the exemption, the person must 
file with the State Tax Assessor for a refund of the tax, less I ¢ per gallon. 
This bill allows a person who purchases and uses fuel for commercial off-road uses to 
obtain a certificate from the State Tax Assessor that allows the person to purchase the 
fuel from a retailer without paying the tax at the time of purchase. Following purchase, 
the person must dye the tax-exempt fuel.