Taxes explained
Maine fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Excise Fixed gasoline | USD 0.1317/L | 2026-07-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.6100/bbl ($0.01452/gal) of gasoline; $0.3200/bbl ($0.007619/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1489/L | 2026-07-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.6100/bbl ($0.01452/gal) of gasoline; $0.3200/bbl ($0.007619/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1317/L | 2026-01-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.6100/bbl ($0.01452/gal) of gasoline; $0.3200/bbl ($0.007619/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1489/L | 2026-01-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.6100/bbl ($0.01452/gal) of gasoline; $0.3200/bbl ($0.007619/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1316/L | 2025-07-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.5900/bbl ($0.0140476/gal) of gasoline; $0.2800/bbl ($0.0067/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1486/L | 2025-07-01 | Open / check source | Source verified Maine Coastal and Inland Surface Oil Clean-up Fund fee (no longer in effect after July 3, 2015): $0.0300/bbl ($0.0007/gal) for all crude oil and refined oil, including #6 fuel oil, #2 fuel oil, kerosene, gasoline, jet fuel, diesel fuel and liquid asphalt. Ground Water Oil Clean-up Fund fees: $0.5900/bbl ($0.0140476/gal) of gasoline; $0.2800/bbl ($0.0067/gal) of refined petroleum products and their by-products (other than gasoline and #6 fuel oil), including #2 fuel oil, kerosene, jet fuel and diesel fuel; and $0.0400/bbl of #6 fuel oil. Petroleum Marketing Fund Fee: $0.4000 per 10,000 gallons of home heating oil and motor fuel oil. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.