Fuels Wholesale Sales Tax
Effective July 1, 2018, Virginia Motor Vehicle Fuels Sales Tax (Wholesale Sales Tax) will be converted to a cents per gallon tax. Currently, the tax rate is applied to the sales/cost price charged to the retail dealer. Effective July 1, the tax rate will be applied to the number of gallons sold and delivered to the retail dealer. It will be imperative that the proper gallons and product types on all schedules represent what was sold and delivered.
DMV is responsible for calculating and publishing the tax rate. The gallons times the applicable tax rate will be used to calculate the tax due.
Stay tuned to the filing portal for more information about this July 1 change.
What is the Fuels Wholesale Sales Tax?
The Wholesale Sales Tax is a 2.1% tax on fuels sold in the Northern Virginia area and the Hampton Roads Planning District Commission area. This tax is based on the sales price of the fuels and is in addition to all other taxes on fuels. Persons selling fuels to retail dealers are required to be registered as a Wholesale Distributor, collect the wholesale sales tax from the purchaser and remit such tax to DMV. Effective July 1, 2018, a tax rate will be determined and applied to each gallon of fuel sold and delivered to a retail dealer in any of the qualifying areas.
The jurisdictions that comprise the Northern Virginia Transportation Commission (NVTC) and the Potomac and Rappahannock Transportation Commission (PRTC) are the counties of Fairfax, Prince William, Loudoun, Arlington, Stafford, and Spotsylvania, and the cities of Alexandria, Fairfax, Falls Church, Manassas, Manassas Park, and Fredericksburg.
The jurisdictions that comprise the Hampton Roads Planning District Commission (HRPDC) are the counties of Isle of Wight, James City, Southampton, and York, and the cities of Chesapeake, Hampton, Franklin, Newport News, Norfolk, Suffolk, Virginia Beach, Williamsburg, Poquoson, and Portsmouth.
NOTE: The counties of Gloucester and Surry are not included.
- Licensing Application (Form FT-453)
- Electronic/Internet Filing Application (Form FT-545)
- NVTC Zip Code Table
- PRTC Zip Code Table
- HRPC Zip Code Table
Motor Vehicle Fuels Sales Tax Rates
Effective July 1, 2018
To obtain the current tax rates, refer to Motor Vehicle Fuels Sales Tax Rates.
Information and News
- Motor Vehicle Fuels Sales Tax 2018 Legislation
- Government Transactions - April 2015
- Clarification on Wholesale Sales Tax and Aviation Fuel - July 2014
- Wholesale Sales Tax Notice
- Wholesales Sales Tax Letter
- Motor Fuels and Motor Vehicle Fuels Sales Tax Updates
Frequently Asked Questions (FAQs)
- Wholesale Sales Tax Customer Service
- (804) 367-4324
- Tammy West
- (804) 367-0883
- Deaf or Hearing Impaired Only:
- (800) 272-9268
- Tax Services
- Room 601
- PO Box 27422
- Richmond VA, 23269-7422