Fuels Tax Refund

Motor fuel (gasoline and diesel) that is purchased and used in a recreational or pleasure boat or ship or used in commercial watercraft is eligible for a refund of all or part of the Virginia motor fuel tax that was paid. The Virginia tax is 17.5 cents per gallon for gasoline and 16 cents per gallon for diesel.

The fuel must be purchased in the Commonwealth of Virginia and the application must have receipts/tickets/invoices attached that show the:

1. Exact date of purchase, which cannot exceed 12 months prior to the date of application for refund;

2. Seller's name and address from which the fuel was purchased;

3. Number of gallons of fuel purchased (each purchase must be for 5 gallons or more);

4. Type of fuel purchased; and

5. Amount paid for fuel (diesel purchases must show the amount of state tax paid).

Photocopies of receipts and receipts marked duplicate are not eligible for a refund. Please be sure your receipts/tickets/invoices meet these requirements when applying for a refund.

Most marinas in Virginia sell diesel fuel that is dyed. Dyed diesel fuel is not subject to the Virginia Fuels tax and therefore, is not eligible for a refund.

The refund for fuel used in boats or watercraft can be requested from the Department of Motor Vehicles by downloading and printing the Application for Fuels Tax Refund for Fuel Used in Boats or Watercraft Form (TS-217).

Fuels tax refunds for agricultural uses, non-highway equipment and other uses permitted by statute can be requested on the Application for Fuels Tax Refund Form (TS-216).

The completed application with attached receipts/tickets/invoices should be mailed to:

Department of Motor Vehicles
Tax Services Fuels Tax Refund Section
P. O. Box 27422
Richmond, Virginia 23261-7422

Additional forms and information may be obtained from the address above or by calling 804-367-0304, 804-367-2198, 804-367-1306 or by email to emily.roberson@dmv.virginia.gov.