Fuels Wholesale Sales Tax
Effective July 1, 2013, the administration and collection of the Virginia Fuels Wholesale Sales Tax (Wholesale Sales Tax) has been transferred from the Department of Taxation (TAX) to the Department of Motor Vehicles (DMV).
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.
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
Information and News
- Motor Fuels and Motor Vehicle Fuels Sales Tax Updates
- Wholesales Sales Tax Letter
- Wholesale Sales Tax Notice
- Clarification on Wholesale Sales Tax and Aviation Fuel - July 2014
- Government Transactions - April 2015
Frequently Asked Questions (FAQs)
- Angela Davis
- (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