State Fuel Tax refund
State Fuel Tax Refunds to Individuals
Information & Procedures
Since BoatUS Government Affairs undertook a state-by-state survey of how state marine fuel taxes are managed, they found a handful of states that provide refunds directly to boaters who apply for them. Some 30 states collect this money into a dedicated fund for boating, so, indirectly, it is returned.
(Note: the federal highway gasoline tax is returned to boating through the Aquatic Resources Trust Fund.)
The states listed below, will refund state highway/road fuel taxes paid on marine fuel if boaters take the time to fill out forms and send in receipts:
There is a $0.05 tax on marine gasoline, and a $0.08 tax on highway gasoline. The $0.03 per-gallon difference can be refunded if one purchases highway fuel for use in a boat. All original purchase invoices must be attached to the refund claim.
For more information, call the motor fuel division office at (907)465-4661, or e-mail [email protected]
. To download the refund form directly, go to www.tax.state.ak.us/programs/motorfuel/forms/index.asp
. and then click on the "Claim Refund" form.
Recreational boaters can apply for a $0.18 per-gallon refund of state sales tax on either gasoline or diesel fuel purchased at a highway pump for use on their boat. One must purchase at least 200 gallons of fuel to apply for the refund, and attach original sales invoices to the refund application.
The refund form, AU-724, can be downloaded off the Internet by going to www.ct.gov/drs/site/default.asp
, Click on "Forms" in upper right.Click on "Motor Fuels Tax Refunds Forms - Boats, other Off Road Use, Exempt Vehicles." For more information, call (800) 382-9463 (in-state) or (860) 297-5962.
Delaware will refund 23 cents per gallon of fuel taxes paid on gasoline used in recreational watercraft. Refund must be requested within one year of purchase.
Go to http://www.deldot.net/static/mfta/gasoline_refund_program.shtml
to download forms and instructions.
Recreational boaters can apply for a $0.21 per-gallon refund (before factoring in a 5% user fee on the total refund amount) of state sales tax when they purchase highway fuel for use in their boats. To claim a refund on the gas tax, one must file within six months of the purchase date, and include all original sales invoices with the application. For a diesel fuel refund, one must file the claim within two years of the purchase date and include all original sales invoices with the application.
The gas tax refund form, GT-9M and diesel fuel refund form, SFT-9, can be downloaded from the Internet by going to www.dor.state.ma.us/forms/miscform/miscform.htm
GT 9 Form
For more information, call (617) 887-5070.
Recreational boaters can apply for a $0.17 per-gallon refund of state sales tax on either gasoline or diesel fuel purchased for use in their boat. An application form must be on file with the Missouri Department of Revenue before a refund claim may be filed. Original invoices and receipts must accompany the claim, and can be filed no later than one year after purchasing the fuel, or on April 15th - whichever date is sooner.
The application form, 4924, claim form, 4923, and Schedule A, Marine Fuel Purchases by County form, 4925, are all necessary for the tax refund and can all be downloaded from the Internet at: www.dor.mo.gov/tax/business/fuel/forms/
. For more information, call (573) 751-7671.
As of January 1, 2005, boaters wishing to apply for a refund of the state highway sales tax paid on gasoline used in their boats must fill out Form 84, available at http://www.revenue.state.ne.us/fuels/mfforms.htm
. Boaters must be claiming a refund of at least $25 and need a receipt that indicates that the gas was used in an unlicensed, or non-highway vehicle.
For more information, call (800) 554-3835.
Recreational boaters can apply for a refund of the state sales tax on gasoline and diesel fuel that is purchased at a highway pump for use in their boats. The current refund is approximately $0.18 per gallon, after taking the current tax of $0.242 and subtracting a use fee of $0.06. The claims are filed annually, and must have original sales invoices attached. Boaters may claim a refund back three years, as long as they have the receipts attached.
To download form Gas 1201 directly off the Internet, go to www.dor.state.nc.us/forms/
. Once there, click on Motor Fuels and then scroll down to Gas-1201.
For more information, call (919) 733-3409.
Recreational boaters can apply for a $0.20 per-gallon refund (before factoring in a 2% distributor's tax and a $1.50 filing fee) on state taxes paid for gasoline used in their boats. Although original invoices and receipts are not required to accompany the claim, filers are asked to keep all records for four years. The refund claim must be filed no later than one year after the first purchase being claimed.
Form 06-106 can be downloaded from the Internet at: www.window.state.tx.us/taxinfo/taxforms/06-forms.html
For more information, call the Texas Comptroller's office at 800-252-1383.
All recreational boaters can apply for a $0.175 per-gallon refund of the state sales tax on highway gasoline, and a $0.16 per-gallon refund on state tax on highway diesel fuel. To qualify, one must purchase at least 5 gallons of fuel per purchase. The refund is available to everyone who applies, not just VA residents.
The forms can be found at any Department of Motor Vehicle (DMV) office in Virginia.
Click here to download a refund application online
, and choose form FMS216.
For more information, call (804) 367-1831 or (800) 823-8357.
Recreational boaters can apply for a partial refund of the state sales tax on highway motor fuel. The refund, 8%, is currently based on an average $1.60 paid per gallon. The state will process refunds when at least 87 gallons of gas is purchased. Boaters can claim a refund on purchases made within the past 13 months, and must include all sales receipts with the claim.
In order to apply for the refund, call the Washington State Department of Licensing's Fuel Tax Section at (360)664-1838 to obtain a permit number. Once that is issued, and an application for the refund will be mailed.