An Act To Change the Taxes on Fuel Purchased for Use Other Than on the Highways
Maine Legislature, Session 126, LD 0631
Committee: Taxation
Sponsors: JACKSON, GERZOFSKY, SAVIELLO, SHERMAN, THOMAS, BLACK, TIMBERLAKE
Amends: 36 MRSA §2908, 36 MRSA §3218

Legislative Document 
No. 631 
S.P. 221 
In Senate, February 21, 2013 
An Act To Change the Taxes on Fuel Purchased for Use Other Than 
on the Highways 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator JACKSON of Aroostook. 
Cosponsored by Senators: GERZOFSKY of Cumberland, SAVIELLO of Franklin, 
SHERMAN of Aroostook, THOMAS of Somerset, Representatives: BLACK of Wilton, 
TIMBERLAKE of Turner. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §2908, as amended by PL 2007, c. 438, §70, is further amended 
to read: 
§2908.  Refund of tax in certain cases; time limit 
A person who purchases and uses internal combustion engine fuel for any 
commercial use 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 and 
who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in 
the amount of the tax paid, less 1¢ 5¢ per gallon, upon presenting to the State Tax 
Assessor a sworn statement accompanied by evidence as the assessor may require. The 
statement must show the total amount of internal combustion engine fuel so purchased 
and used by that person for a commercial use other than in the operation of registered 
motor vehicles on the highways of this State or in the operation of aircraft. 
A refund application on a form prescribed by the State Tax Assessor must be filed to 
claim a refund pursuant to this section. Interest must be paid at the rate determined 
pursuant to section 186, calculated from the date of receipt of the claim, for all proper 
claims not paid within 30 days of receipt.  Applications for refunds must be filed with the 
assessor within 12 months from the date of purchase. 
All fuel that qualifies for a refund under this section is subject to the use tax imposed 
by chapter 215. 
Sec. 2.  36 MRSA §3218, as amended by PL 2007, c. 438, §§86 and 87, is further 
amended to read: 
§3218.  Refund of tax in certain cases, time limit 
A person who purchases and uses special fuel for any use other than operation of a 
registered motor vehicle on the highways of this State, and who has paid the tax imposed 
by this chapter on that fuel, is entitled to reimbursement in the amount of the tax paid, 
less 1¢ 5¢ per gallon, upon presenting to the State Tax Assessor a sworn statement 
accompanied by evidence as the assessor may require.  The statement must show the total 
amount of special fuel so purchased and used by that person other than in the operation of 
registered motor vehicles on the highways of this State. 
A refund application on a form prescribed by the assessor must be filed to claim a 
refund pursuant to this section.  Interest must be paid at the rate determined pursuant to 
section 186, calculated from the date of receipt of the claim, for all valid claims not paid 
within 30 days of receipt.  Applications for refunds must be filed with the assessor within 
months from the date of purchase. 
All fuel qualifying for a refund under this section is subject to the use tax imposed by 
chapter 215. 
SUMMARY 
This bill changes the taxes on fuel purchased for use other than for vehicles used on 
the highways of this State from 1¢ per gallon plus 5% use tax to 5¢ per gallon with no use 
tax.