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Fuel Uses Eligible for Refunds

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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 a non-profit 501(c)(3) organization for its exclusive use in the operation of an aircraft for charitable air ambulance services for advanced life support for low-income medical patients.
  4. Used by a non-profit 501(c)(3) organization for its exclusive use in the operation of an aircraft for charitable air ambulance services for advanced life support for low-income medical patients. 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 emergency medical services agencies within the Commonwealth used actually and necessarily for firefighting and emergency medical services 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 (not vehicles) 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. Vehicles that have attachments to perform a specific task are not equipment and fuel used in such does not qualify for a refund.
  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 vehicle where the vehicle's equipment is mechanically or hydraulically driven by the vehicle’s engine. Rolloffs or other vehicles used to transport solid waste or other vehicles owned or used by the solid waste company do NOT qualify for a refund.
  23. Used in a ready-mix concrete vehicle where the vehicle's equipment is mechanically or hydraulically driven by the vehicle’s engine.
  24. Used in bulk animal feed delivery trucks with a power take-off driven auger or air feed discharged systems.
  25. Used for agricultural purposes in a vehicle designed or permanently adapted solely for bulk spreading or spraying of agricultural material or chemicals (55% refund). Generally this refund is to businesses that provide this spreading or spraying service to farm owners or persons that lease farm land for agricultural purposes.
  26. Used in operating an urban or suburban bus line, a taxicab service or a common carrier of passengers.
  27. Purchased by a Licensed Exporter with the Virginia Fuels Tax paid and subsequently transported to another state. This includes transactions where the destination of the fuel changed (diverted) from its original destination outside of Virginia. This transaction is required to be reported to the diversion registry and such confirmation number for the diversion written on the shipping document.
  28. Diesel fuel used in a passenger car, pickup or panel truck, or truck having a gross vehicle weight rating of 10,000 pounds or less. The refund amount is equal to the difference between the tax rate for diesel and the tax rate for gasoline. (Effective 7/1/2013) Learn more at Diesel Vehicle Fuel Refunds.
  29. Used in highway vehicles owned by a tax exempt non-profit 501(c)(3) entity organized for the purpose of providing hunger relief services or food to the needy. The vehicles must also be used solely for providing such services to qualify for this refund. (Effective 7/1/2016) Learn more at Hunger Relief Refunds.

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