Fuel purchased in Virginia and used by tax exempt non-profit 501(c)(3) entities that are organized for the main purpose of providing hunger relief services OR food to the needy may apply for a refund. The fuel must be used in their own vehicles and these vehicles must be used solely for providing hunger relief services or food for the needy. (VA Code 58.1-2259 A. (22.)
Fuel used in personal vehicles to deliver meals and provide hunger relief services or food to the needy are NOT eligible for this refund.
Places of worship or organizations that are tax exempt and provide some type of food assistance, operate a food pantry, or provide meals incidental to their main purpose do not qualify for this refund. They are not organized for the main purpose of providing hunger relief services or food to the needy.
What You Will Need to Apply
- License plate number to include all numeric and alpha characters
- Last four digits of the vehicle identification number
- Itemized fuel disbursement list, if applicable (refer to Bulk Storage section below)
- Fuel Receipts/Invoices. The receipts must be legible to qualify for a refund and must include the following:
- Seller's name and address where fuel was purchased. Fuel must have been purchased in Virginia.
- Date of purchase, which cannot exceed 12 months from the date that the refund application is submitted.
- Number of gallons of fuel purchased. Receipts must be for purchases of five gallons or more.
- Type of fuel purchased
- Amount paid for fuel
- Buyer's name on invoices for bulk fuel purchases
- A copy of your vehicle registration(s), for vehicle(s) registered outside of Virginia
- A separate refund claim is required for vehicles registered outside of Virginia.
Note: The Virginia fuels tax rates may change every six months. The gallons must be separated for each six month period to be sure the refund is calculated using the correct rate. Total the gallons of your receipts for January - June and for July - December.
If a business or individual fuels both qualifying and non-qualifying vehicles/equipment from the same bulk storage tank, then an itemized fuel disbursement record along with the invoices for the bulk fuel purchases must be included with the refund application. A personal disbursement list or the DMV Itemized Statement of Bulk Fuel Use (Form TS-218) may be used to submit this information.
Applying for a Refund
There are two ways to apply for a refund:
- Online through the Fuels Tax Refund System
- By completing and mailing the Fuels Tax Refund Application (Form TS-216) to the address below. Use the section headed "Other" for Hunger Relief Refunds.
Department of Motor Vehicles
Tax Services Refund Section
P. O. Box 27422
Richmond, Virginia 23261-7422
Applicants are required to maintain invoices/receipts, fuel disbursement records for bulk storage use, and other supporting documents for four years from the date that DMV receives the refund application. DMV may investigate refund claims and request such documentation to be provided at any time during this four-year period either before or after a refund is paid. Failure to provide the requested documentation will result in the denial or reversal of your refund. (VA Code § 58.1-2261 D). Photocopies, scanned copies or other electronic images of the invoices/receipts are acceptable as long as they can be provided to DMV when requested and are legible.
Phone: (804) 249-5110, (804) 367-2690, or (804) 367-4329
Monday through Friday - 8:30 a.m. to 5:00 p.m. (ET)