Citizen Services: Fuels Tax Refund

Beginning July 1, 2000, motor fuel (gasoline and diesel) that is purchased and used in a recreational or pleasure boat or ship is eligible for a complete refund of the Virginia motor fuel tax that was paid. This was enacted by the 2000 General Assembly (HB 123). The Virginia tax is 17.5 cents per gallon for gasoline and 16 cents per gallon for diesel.
 
For recreational or pleasure boats and ships, the fuel must be purchased in the Commonwealth of Virginia on or after July 1, 2000, and the application must have receipts/tickets/invoices attached that show the: Exact date of purchase, which cannot exceed 12 months prior to the date of application for refund; Number of gallons of fuel purchased (each purchase must be for 5 gallons or more); and, Amount paid for fuel (Diesel purchases must show the amount of state tax paid).

In addition, each receipt/ticket/invoice must show the name and address of the Virginia dealer from which the fuel was purchased.

The refund can be requested from the Department of Motor Vehicles by downloading and printing the Application for Fuels Tax Refund Form (FT 216)  .
This form can also be used for fuels tax refunds for commercial boats and ships, aviation fuel, agricultural uses and other uses permitted by statute.

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

Department of Motor Vehicles
Refund Section
P. O. Box 25700
Richmond, Virginia 23260-5700
Additional forms and information may be obtained from the address above or by calling 804-367-6327.