We sell gasoline to consumers and businesses throughout Maine. We have several clients that have a fleet of commercial fishing boats. We're wondering how exactly we should be managing the exemptions for fuel sales to these fisherman?

ANSWER

The BIDaWIZ Team's Answer:

You are correct that in the state of Maine, fuel sales to commercial fisherman are typically exempt from the fuel tax. To ensure compliance with the regulators, a retailer selling fuel to commercial fisherman should obtain a copy of the fisherman's valid exemption card and obtain a signed affidavit. Please note that fuel retailers do not need to obtain one for each subsequent purchase. Please be mindful thought that the exemption only applies to commercial vessels used solely for fishing; not any other recreational activities.
 
References: Maine Administrative Code Section 36 M.R.S.A. Section 1760
State: Maine
Sales tax category: Product Taxability
Product/Service: Fuel