Fuels Tax Refunds
Motor Fuels (gasoline, diesel fuel, blended fuel and aviation fuel) that are purchased and used for specific purposes, may be eligible for a refund of all or part of the Virginia motor fuels tax that was paid. The Virginia tax is 17.5 cents per gallon on gasoline and diesel, and 5 cents per gallon on aviation fuel.
Types of Refunds
- Fuel uses eligible for refund: Virginia Motor Fuel law lists approximately 25 fuel uses eligible for refund. Please check Fuel Uses Eligible for Refunds to determine if you are eligible.
- Agricultural uses, non-highway equipment: Fuels tax refunds for agricultural uses, non-highway equipment and other uses permitted by statute can be requested from the Department of Motor Vehicles by downloading and printing the Application for Fuels Tax Refund form (TS-216).
- Boats or watercraft: The refund for fuel used in boats or watercraft can be requested from the Department of Motor Vehicles by downloading and printing the Fuels Tax Refund for Fuel Used in Boats or Watercraft form (TS-217).
- Bulk fuels exported to another state: Fuels Tax refunds for bulk fuels exported to another state can be requested on the Application for Fuels Tax Refund (Exports) form (TS-219).
- Taxis: The refund for fuel used by taxis can be requested on the Taxi Fuels Tax Refund Application (TS-221).
- Common carriers of passengers: Fuels Tax refunds for Common Carriers of Passengers can be requested on the Application for Fuels Tax Refund Common Carrier of Passengers (TS-225).
Completing the Application
All applications for fuels tax refunds require a signature certifying the validity and accuracy of the contents. The applicant must retain the paid ticket, invoice, or other documents to support the information on the application for a period of four years in case of an investigation. The receipts/tickets/invoices must show the:
- Purchaser's name (for bulk deliveries only);
- Exact date of purchase, which cannot exceed 12 months prior to the date of application for refund;
- Seller's name and address from which the fuel was purchased;
- Number of gallons of fuel purchased (each purchase must be for 5 gallons or more);
- Type of fuel purchased; and
- Amount paid for fuel
Claims supported by PHOTOCOPIES of receipts and receipts marked duplicate are not eligible for a refund.
The completed application should be mailed to:
- Department of Motor Vehicles
- Tax Services Refund Section
- P. O. Box 27422
- Richmond, Virginia 23261-7422
For additional forms or information, contact us.