Maine IFTA Filing Walkthrough: Motor Carrier Connect

In Maine, IFTA belongs to the Secretary of State. The Bureau of Motor Vehicles (BMV), through its Motor Carrier Services Fuel Tax Unit, issues the license and decals and takes the quarterly returns, and the online side runs through Maine Motor Carrier Connect. Maine also does something most states skip: it licenses trucks that never leave the state, under a separate Maine Only decal. The sourced facts render on the Maine IFTA page; this walkthrough puts them in the order you will use them.

Who runs it, and how to reach them

The Fuel Tax Unit sits inside BMV Motor Carrier Services in Augusta. Call 207-624-9000 ext. 52136 for returns and accounts, or ext. 52137 for applications and trip permits, or email ifta.bmv@maine.gov (Maine BMV, "Fuel Tax Licensing and Reporting," accessed 2026-09-28, maine.gov/sos/bmv). The same office handles apportioned plates, covered on the Maine IRP registration page, and that shared roof matters later in this guide.

Step 1: check that Maine is your base jurisdiction

Maine can be your base state when you have an established place of business in Maine, keep your mileage records in Maine or can make them available there, and register qualified vehicles in Maine while running in at least one other IFTA jurisdiction.

A qualified motor vehicle travels in two or more IFTA jurisdictions and has one of these:

• A gross, registered gross or combined gross weight over 26,000 pounds.
• Three or more axles on the power unit, at any weight.
• A bus design that seats 20 or more passengers.

Recreational vehicles are exempt. Maine requires special-fuel vehicles (diesel, propane, natural gas) to be licensed, and a Maine-based carrier with qualified gasoline vehicles still licenses through Maine (Maine BMV, "Information and Instructions for Completion of the International Fuel Tax Agreement Application," revised 7/09/2012).

Step 2: apply on Form MV-207

The application is Form MV-207. Here is what it asks for (Maine BMV, "Form MV-207, International Fuel Tax Agreement (IFTA) Application," Rev. 03/2019):

• Your USDOT number, FEIN or SSN, and any IRP account or MC number.
• Fuel types, bulk storage and leasing details.
• Owner or officer names.
• A signature by an owner, partner or officer, or a notarized power of attorney for an agent.

Mail it to the Fuel Unit, 29 State House Station, Augusta, ME 04333-0029, or fax it to 207-624-9062. Make checks payable to the Secretary of State. If you still need the USDOT number, the Maine DOT number page covers it.

Step 3: set up Motor Carrier Connect in two steps

Online filing runs through Maine Motor Carrier Connect at me.motorcarrierconnect.com. Getting in takes two separate steps, and the BMV says both are required:

1. Request internet access through the link on the Motor Carrier Connect site.
2. Return the IFTA Online Carrier Account Application (MV-202), signed by a company officer.

Payment works differently online and on paper. Online filers in good standing can pay by credit card after filing. The BMV does not accept credit cards for paper returns (Maine BMV, "Fuel Tax Licensing and Reporting").

Step 4: buy decals and carry the license

The BMV lists no license fee. The licensing charge is the decal: $5 per set of two decals, one set per qualified vehicle, on Form MV-207, and 29-250 C.M.R. ch. 165 lists the fuel decal fee as $5 per vehicle (Maine BMV, "29-250 C.M.R. ch. 165, The Administration of the International Fuel Tax Agreement and the Intrastate Fuel Tax Program," amended November 13, 2018). A replacement set costs the full fee unless you certify the decals never arrived or were defective.

Put one decal on each side of the cab, near the door. The license is annual and expires December 31, and a copy rides in every qualified vehicle. Next year's decals can go on from December 1. A new licensee, or one in good standing adding decals, can get a 30-day temporary decal permit for a specific vehicle from the Fuel Unit; it travels with the fuel license.

Step 5: or buy a 72-hour trip permit instead

A carrier that does not license can buy Maine's 72 consecutive hour fuel trip permit for $50, through a permit service or straight from the Fuel Unit at ext. 52137. A combined IRP and IFTA trip permit is $75. Either way a $3 fax fee applies unless the permit is emailed (Maine BMV, "Form MV-208, 72 Consecutive Hour Trip Permit Application," Rev. 11/2025). The IRP-only permit and who needs which are on the Maine trip and fuel permits page.

Step 6: file every quarter, even with no miles

Returns and payment must be postmarked by the last day of the month after each quarter ends, and Maine wants a return even for a quarter with no travel:

Late tax accrues interest from the due date until paid: 0.58 percent per month or part of a month, up to 7 percent a year, from January 1, 2019 (Maine BMV, "Fuel Tax Licensing and Reporting"). A credit under $100 carries forward to the next quarter instead of coming back as a refund, unless you are closing the account.

The tax rates themselves are national. Maine diesel this quarter is $0.3120provisionalIFTA Fuel Tax Rate Matrix, 4th Quarter 2026 (provisional) (International Fuel Tax Association, Inc. (IFTA, Inc.))Verified Oct 4, 2026 per gallon in the national matrix. Read every jurisdiction you ran in off the IFTA rates by state table, run your miles and gallons through the IFTA calculator, and check your records against the national how to file IFTA guide.

Step 7: price a missed return before you skip one

Failing to file or pay costs $50 or 10 percent of the tax, whichever is greater, plus interest. The suspension that follows is where Maine bites harder.

A licensee that fails to file, pay or produce records is suspended 15 days after the BMV mails a notice. While suspended, the carrier may not operate qualified vehicles in any IFTA jurisdiction, and reinstatement costs $50 (29-250 C.M.R. ch. 165). Because the same bureau runs plates, authority and permits, a suspended fuel licensee also cannot complete IRP, operating authority or overlimit permit transactions. A suspension over a missed fuel return can stall a plate renewal or an oversize or overweight permit.

The BMV can also require a bond from a licensee with a returned check, or one that fails to file or pay. After a returned check, payments must come in certified funds.

Step 8: keep records that survive an audit

Keep distance and fuel records for four years from the return due date or the filing date, whichever is later. Records must include individual vehicle distance records. A GPS or ELD tracking system counts for IFTA only if it logs position at least every 10 minutes while the engine runs (Maine BMV, "IFTA and IRP Record Keeping," accessed 2026-09-28, maine.gov/sos/bmv).

Weak records cost real money in an audit. The auditor can cut your fleet MPG by 20 percent or set it at a flat 4 MPG, and fuel receipts that cannot be verified earn no credit.

Step 9: renew, or close the account cleanly

The BMV mails renewal applications to active accounts on its own; call ext. 52137 if yours does not arrive. Renewal is denied while any quarterly return is missing or any fuel tax is delinquent.

To cancel, return all decals and the current license along with any outstanding returns and tax. Until you do, quarterly returns stay due. A notarized statement works if you cannot return the decals.

The Maine Only decal for trucks that stay home

This is the part of Maine fuel tax with no IFTA equivalent. A Maine carrier whose qualified vehicles never leave the state, and a carrier from a non-IFTA jurisdiction, must still license those vehicles for fuel tax reporting under the Maine Only (intrastate) fuel tax license and decal. Here is how it differs from IFTA:

• You file an annual Special Fuel User's Application (Maine Only Application) and report annual mileage on the decal application.
• Each vehicle shows one decal, on the driver's side of the cab.
• Intrastate decals expire June 30, six months off the IFTA calendar.
• Record-keeping rules match IFTA licensees.
• A carrier that certifies all its fuel is bought tax-paid in Maine may be excused from filing fuel tax reports.

A vehicle cannot display a Maine Only decal and an IFTA decal for the same tax year. So a truck that starts running out of state moves to IFTA, and the Maine Only decal comes off. If you are deciding between intrastate and interstate work, the Maine intrastate authority page covers the operating authority side.

FAQ

Where does a Maine carrier file IFTA returns?

Online in Maine Motor Carrier Connect (me.motorcarrierconnect.com), or on paper to the Fuel Tax Unit of the Bureau of Motor Vehicles in Augusta. Online access takes two steps: an internet access request on the site and a signed IFTA Online Carrier Account Application (MV-202).

What does a Maine IFTA license cost?

The BMV lists no license fee. The charge is $5 per set of two decals, one set per qualified vehicle, on Form MV-207 and in 29-250 C.M.R. ch. 165.

What happens if a Maine IFTA return is late?

The penalty is $50 or 10 percent of the tax, whichever is greater, plus interest. A licensee that does not file, pay or produce records is suspended 15 days after mailed notice, cannot run qualified vehicles in any IFTA jurisdiction, and pays $50 to reinstate. While suspended it also cannot complete IRP, operating authority or overlimit permit transactions.

Does a Maine truck that never leaves the state need a fuel decal?

Yes, if it qualifies by weight or axles. Maine licenses intrastate-only carriers through its Maine Only fuel tax license and decal, which expires June 30. A vehicle cannot carry a Maine Only decal and an IFTA decal for the same tax year.