NOTICE TO ALL LICENSED SPECIAL FUEL SUPPLIERS

The following is a list of common problems that we have found in processing the Special Fuel Supplier/Retailer Tax Return (SFS-1, revised 10/01):

1. The return should include receipts and disbursements of clear fuel only.

2. Required schedules must be filed with the return. Gallons must be listed by purchase, not in a lump sum.

3. An entry on Line 10 should be made even if that entry is “0.”

4. Exported gallons must be included in Line 10 and must be accompanied by a Schedule 7- Gallons Exported to the State of _____.

5. Line 2 is for gallons on which you paid Maine excise tax to your supplier ( a rare situation for a purchase by a supplier.) and must be accompanied by a completed Schedule 1 Gallons Received Tax Paid.

6. Line 3 is for clear fuel purchased tax unpaid and must be accompanied by a completed Schedule 2 Gallons Received Tax Unpaid from Wholesalers or Other Licensed Suppliers.

7. The returns are “read” by a computer; therefore, any stray marks may be interpreted as additional gallons.

8. Any entry on Line 19 requires a corresponding entry on Lines 11 through 18.

If you have any questions, please feel free to call the Sales, Fuel and Excise Tax Division at (207) 624-9609 between the hours of 8:00 a.m. and 4:00 p.m.