By Haul Handbook editorial team· Updated Sep 28, 2026
IFTA in Maine is run by the Secretary of State's Bureau of Motor Vehicles, not the revenue department. Licenses and decals expire December 31, decals cost $5 a set, and quarterly returns are due the last day of the month after each quarter. Maine is unusual in also licensing intrastate-only carriers: a Maine truck that qualifies by weight or axles but never leaves the state still needs a Maine Only fuel license and decal.
Maine IFTA administration
- Agency
- Maine Department of the Secretary of State, Bureau of Motor Vehicles, Motor Carrier Services, Fuel Tax Unit
- License fee
- Neither the BMV fuel tax page, Form MV-207 nor the miscellaneous fee table in 29-250 C.M.R. ch. 165 lists a license fee; the only licensing charge is the $5 decal fee.
- Decal fee
- $5 ($5.00 per set of two decals, one set per qualified vehicle (BMV page and Form MV-207); ch. 165 lists the fuel decal fee as $5.00 per vehicle. Replacement decals cost the full fee unless the licensee certifies they never arrived or were defective.)
- Application: methods
- Paper application to the Fuel Unit, 29 State House Station, Augusta, ME 04333-0029 (fax 207-624-9062), with checks payable to the Secretary of State. Online account access at me.motorcarrierconnect.com requires both an internet access request and a signed IFTA Online Carrier Account Application (MV-202).
- Application: requirements
- USDOT number, FEIN or SSN, and any IRP account or MC number; fuel types, bulk storage and leasing details; owner or officer names; signature by an owner, partner or officer, or a notarized power of attorney for an agent.
- Application: contact
- Fuel Tax Unit, 207-624-9000 ext. 52136 (returns and accounts) or ext. 52137 (applications and trip permits), ifta.bmv@maine.gov.
- Filing frequency
- Quarterly. Returns and payment must be postmarked by the last day of the month after the quarter ends (April 30, July 31, October 31 and January 31), and a return is required even with no travel.
- Base jurisdiction: summary
- Maine may be the base state if the carrier has an established place of business in Maine, keeps or can make its mileage records available in Maine, and registers qualified motor vehicles in Maine while operating in at least one other IFTA jurisdiction.
- Base jurisdiction: qualified motor vehicle
- A vehicle traveling in two or more IFTA jurisdictions with a gross, registered gross or combined gross weight over 26,000 pounds, or three or more axles on the power unit regardless of weight, or a bus designed for 20 or more passengers. Recreational vehicles are exempt. Maine requires special-fuel vehicles (diesel, propane, natural gas) to be licensed; Maine-based carriers with qualified gasoline vehicles still license through Maine.
- Late-filing penalty
- Failure to file or pay: $50 or 10 percent of the tax, whichever is greater, plus interest. A licensee that fails to file, pay or produce records is suspended 15 days after mailed notice and may not operate qualified vehicles in any IFTA jurisdiction; reinstatement costs $50. A suspended fuel licensee cannot conduct IRP, operating authority or overlimit permit transactions.
More Maine IFTA rules
- Filing portal: account setup
- Request internet access through the link on me.motorcarrierconnect.com, then return the IFTA Online Carrier Account Application signed by a company officer; both steps are required. Online filers in good standing can pay by credit card after filing; credit cards are not accepted for paper returns.
- Filing portal: due dates
- Postmarked no later than the last day of the month following the end of the quarter.
- Filing portal: interest
- Late tax accrues interest from the due date to the date paid: 0.58 percent per month or part of a month, up to 7 percent a year, from January 1, 2019.
- Credentials: license
- One annual license, expiring December 31; a copy must be carried in each qualified vehicle.
- Credentials: decals
- Two decals per qualified vehicle, one on each side of the cab near the door. Next year's decals may be displayed from December 1.
- Credentials: temporary permit
- A 30-day temporary decal permit for a specific vehicle is available from the Fuel Unit to a new licensee or one in good standing adding decals; it must be carried with the fuel license.
- Trip permit: summary
- Instead of licensing, a carrier may buy Maine's 72 consecutive hour fuel trip permit through a permit service or directly from the Fuel Unit (207-624-9000 ext. 52137). A combined IRP and IFTA trip permit is $75. A $3 fax fee applies unless the permit is emailed.
- Intrastate license: detail
- Maine carriers that never leave the state, and carriers from non-IFTA jurisdictions, must also license qualified vehicles for fuel tax reporting. Intrastate licensees file an annual application, report annual mileage on the decal application, display one decal on the driver's side of the cab, and follow the same record-keeping rules as IFTA licensees. Intrastate decals expire June 30. An intrastate 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.
- Bond requirement: detail
- A licensee with a returned check, or that fails to file returns or pay taxes, may be required to post a bond, and one with a returned check must pay by certified funds afterward.
- Record retention: detail
- Distance and fuel records must be kept four years from the return due date or filing date, whichever is later. Records must include individual vehicle distance records, and a GPS or ELD tracking system must log position at least every 10 minutes with the engine on to qualify for IFTA. Poor records bring an audit MPG cut of 20 percent or a flat 4 MPG, and unverified fuel receipts earn no credit.
- Refunds: detail
- Credits under $100 are carried forward rather than refunded unless the account is closing.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Maine can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Methods
- Paper application to the Fuel Unit, 29 State House Station, Augusta, ME 04333-0029 (fax 207-624-9062), with checks payable to the Secretary of State. Online account access at me.motorcarrierconnect.com requires both an internet access request and a signed IFTA Online Carrier Account Application (MV-202).
- Application: Requirements
- USDOT number, FEIN or SSN, and any IRP account or MC number; fuel types, bulk storage and leasing details; owner or officer names; signature by an owner, partner or officer, or a notarized power of attorney for an agent.
- Application: Contact
- Fuel Tax Unit, 207-624-9000 ext. 52136 (returns and accounts) or ext. 52137 (applications and trip permits), ifta.bmv@maine.gov.
- Credentials: License
- One annual license, expiring December 31; a copy must be carried in each qualified vehicle.
- Credentials: Decals
- Two decals per qualified vehicle, one on each side of the cab near the door. Next year's decals may be displayed from December 1.
- Credentials: Temporary permit
- A 30-day temporary decal permit for a specific vehicle is available from the Fuel Unit to a new licensee or one in good standing adding decals; it must be carried with the fuel license.
- Renewal: Detail
- BMV mails renewal applications automatically to active accounts; call 207-624-9000 ext. 52137 if none arrives. Renewal is denied if any quarterly return is missing or fuel tax is delinquent.
- Bond requirement: Detail
- A licensee with a returned check, or that fails to file returns or pay taxes, may be required to post a bond, and one with a returned check must pay by certified funds afterward.
- Record retention: Detail
- Distance and fuel records must be kept four years from the return due date or filing date, whichever is later. Records must include individual vehicle distance records, and a GPS or ELD tracking system must log position at least every 10 minutes with the engine on to qualify for IFTA. Poor records bring an audit MPG cut of 20 percent or a flat 4 MPG, and unverified fuel receipts earn no credit.
Who licenses for fuel tax in Maine
Maine can be your IFTA base jurisdiction when you have an established place of business in Maine, keep your mileage records there or can make them available, and register qualified vehicles in Maine while running in at least one other IFTA jurisdiction. A qualified vehicle follows the IFTA definition: over the IFTA weight line, three or more axles at any weight, or a large bus.
Maine goes further than most states. Carriers that never leave Maine, and carriers from non-IFTA jurisdictions, must also license qualified vehicles for fuel tax. Out-of-state carriers without IFTA can buy fuel trip permits instead.
Applying and getting decals
Apply on the IFTA application with your USDOT number, federal tax ID, any IRP or MC number, fuel types and officer names, signed by an owner or officer. Mail it to the Fuel Unit in Augusta with a check, or fax it. For online access, request an account on Maine Motor Carrier Connect and send the signed online carrier account application; both steps are required.
Maine charges no license fee, only a decal fee per vehicle set. Put one decal on each side of the cab and carry a license copy in each truck. A new truck can run on a temporary decal permit while its decals arrive.
Quarterly filing
IFTA returns are due by the last day of the month after each quarter, and a return is required even with no travel. File online through Maine Motor Carrier Connect or on paper. Online filers in good standing can pay by card after filing; paper returns cannot be paid by card. Late tax accrues interest monthly from the due date.
The Maine Only license runs on a different clock. Its decals expire mid-year rather than at year end, and a carrier certifying that all fuel is bought tax-paid in Maine may be excused from filing returns.
Penalties, suspension and records
A missed return or payment draws a flat penalty or a share of the tax, whichever is greater, plus interest. A licensee that does not file, pay or produce records is suspended after mailed notice and may not run qualified vehicles in any IFTA jurisdiction until reinstated for a fee. In Maine the suspension also blocks IRP and oversize permit transactions.
Keep distance and fuel records for the retention period, with GPS or ELD position logging at the required interval. Weak records bring an audit mileage cut and no credit for unverified fuel.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 4Q 2026, effective Oct 1, 2026 through Dec 31, 2026, provisional until Dec 4, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the Maine IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Maine IRP. If you are still setting up, the full order of operations is in start a trucking company in Maine.