JavaScript must be enabled in order for you to use DMVNow in standard view. However, it seems JavaScript is either disabled or not supported by your browser. To use standard view, enable JavaScript by changing your browser options, then try again. To get the best experience, you'll need to upgrade to a modern browser.
Skip to Content
Agencies | Governor
Search Virginia.Gov

Email this pagePrint this page  

Fuel Uses Eligible for Refunds

Eligible Fuel Uses

  1. Sold and delivered to a governmental entity for its exclusive use.
  2. Used by a governmental entity. Persons operating under contract with a governmental entity are not eligible a refund.
  3. Sold and delivered to an organization for its exclusive use in the operation of an aircraft.
  4. Used by an organization for its exclusive use in the operation of an aircraft. Persons operating under contract with such an organization are not eligible for a refund.
  5. Purchased by a licensed exporter and subsequently transported and delivered by the licensed exporter to another state for sales or use outside the boundaries of the Commonwealth if the tax applicable in the destination state has been paid. A refund will not be granted for any fuel which is transported and delivered outside of the Commonwealth in the fuel supply tank of a highway vehicle or an aircraft.
  6. Used by any person performing transportation under contract or lease with any transportation district for use in a highway vehicle controlled by a transportation district created under the Transportation District Act of 1964 and used in providing transit service by the transportation district by contract or lease. The refund will be paid to the person performing the transportation.
  7. Used by any private, nonprofit agency on aging, designated by the Department for the Aging, providing transportation services to citizens in highway vehicles owned, operated or under contract with the agency.
  8. Used in operating or propelling highway vehicles owned by a nonprofit organization that provides specialized transportation to various locations for elderly or disabled individuals to secure essential services and to participate in community life according to the individual's interest and abilities.
  9. Used in operating or propelling buses owned and operated by a county or the school board thereof while being used to transport children to and from public school or from school to and from educational or athletic activities.
  10. Used by buses owned or solely used by a private, nonprofit, nonreligious school while being used to transport children to and from the school or from the school to and from educational or athletic activities.
  11. Used by any county or city school board or any private, nonprofit, nonreligious school contracting with a private carrier to transport children to and from public schools or any private, nonprofit, nonreligious school. The tax will be refunded to the private carrier performing the transportation.
  12. Used in operating or propelling the equipment of volunteer firefighting companies and of volunteer rescue squads within the Commonwealth used actually and necessarily for firefighting and rescue purposes.
  13. Used in operating or propelling motor equipment belonging to counties, cities and towns, if actually used in public activities.
  14. Used for a purpose other than in operating or propelling highway vehicles, watercraft or aircraft.
  15. Used off-highway in self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured.
  16. Proven to be lost by accident, including the accidental mixing of (i) dyed diesel fuel with tax-paid motor fuel, (ii) gasoline with diesel fuel, or (iii) undyed diesel fuel with dyed kerosene, but excluding fuel lost through personal negligence or theft.
  17. Used in operating or propelling vehicles used solely for racing other vehicles on a racetrack.
  18. Used in operating or propelling unlicensed highway vehicles and other unlicensed equipment used exclusively for agricultural or horticultural purposes on lands owned or leased by the owner or lessee of such vehicles and not operated on or over any highway for any purpose other than to move it in the manner and for the purpose mentioned.
  19. Used in operating or propelling commercial watercraft.
  20. Used in operating stationary engines, or pumping or mixing equipment on a highway vehicle if the fuel used to operate such equipment is stored in an auxiliary tank separate from the fuel tank used to propel the highway vehicle, and the highway vehicle is mechanically incapable of self-propulsion while fuel is being used from the auxiliary tank.
  21. Used in operating or propelling recreational and pleasure watercraft.
  22. Used or purchased for consumption in a solid waste compacting or ready-mix concrete highway vehicle, or a bulk feed delivery truck.
  23. Used for agricultural purposes.
  24. Used in operating an urban or suburban bus line, a taxicab service or a common carrier of passengers.
  25. Diverted from Virginia - Fuel sold or delivered with an original destination that is different from its final destination.