The Virginia Motor Vehicle Fuels Sales Tax (Wholesale Sales Tax) is levied on fuel sold or delivered to retail dealers throughout the Commonwealth.
What is the Fuels Wholesale Sales Tax?
The Wholesale Sales Tax is an excise tax levied on each gallon of fuel sold by a distributor to a retail dealer, or distributed by a distributor to itself for retail sale. This tax is levied in every locality in the Commonwealth.
For sales of fuel made on or before June 30, 2020, the WH tax is levied only on fuel sold or delivered in the following localities:
- Northern Virginia Transportation Commission (NVTC) - Counties of Arlington, Fairfax, and Loudoun; Cities of Alexandria, Fairfax, and Falls Church.
- Potomac and Rappahannock Transportation Commission (PRTC) - Counties of Prince William, Spotsylvania, and Stafford; Cities of Fredericksburg, Manassas, and Manassas Park.
- Hampton Roads Planning District (HRPC) - Counties of Isle of Wight, James City, Southampton, and York; Cities of Chesapeake, Hampton, Franklin, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk Williamsburg, and Virginia Beach. The counties of Gloucester and Surry are not included in the Hampton Roads Planning District.
- Mount Rogers Planning District Commission (MRPC) - Counties of Bland, Carroll, Grayson, Smyth, Washington, and Wythe; Cities of Bristol and Galax.
- New River Valley Regional Commission (NRVC) - Counties of Floyd, Giles, Montgomery, and Pulaski; City of Radford.
- Roanoke Valley-Allegheny Regional Commission (RVAC) - Counties of Allegheny, Botetourt, Craig, Franklin, and Roanoke; Cities of Covington, Roanoke, and Salem.
- Central Shenandoah Planning District Commission (CSPC) - Counties of Augusta, Bath, Highland, Rockbridge, Rockingham; Cities of Buena Vista, Lexington, Harrisonburg, Staunton, and Waynesboro.
- Northern Shenandoah Valley Regional Commission (NSVC) - Counties of Clarke, Frederick, Page, Shenandoah, and Warren; City of Winchester.