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Fuel Tax Refund Information Program Recreational boaters who purchase taxed fuel for use in their boats may be able to get a refund of all or part of that ‘highway use tax’ depending on the state in which the fuel was purchased. According to the Federal Highway Administration, almost 4 million gallons of gasoline were used for non-highway purposes in 2001. Of this, almost 25% (993,837 gallons) was used in marine activities. The cost of this fuel generally includes a highway use tax of anywhere from 7.5¢/gallon to close to 30¢/gallon depending on the state. Many states apply the tax on marine fuel towards boating programs through the Aquatic Resources Trust Fund. But in other states the money does not get funneled into the marine community, and instead is put into the highway improvement fund. Since boats don’t cause wear and tear on the highways, bridges, and ferries that benefit from that fund, applying marine fuel tax towards the highway improvement fund is widely viewed as unfair. To deal with the problem, several states have instituted procedures to refund at least part of the tax to recreational boaters who take the time to fill out the required paperwork and provide receipts as needed. To encourage ABA members to get the refund to which they are entitled, we’ve compiled basic information on the procedures for each participating state. Most of the state forms include detailed instructions; be sure to read them carefully.
AlaskaHighway gasoline is taxed at a rate of 8¢/gallon in Alaska. Marine gas is taxed at 5¢/gallon. If you use taxed highway gasoline for marine purposes, you can claim a refund for the 3¢ difference for gas purchased within the past year. The easiest way to claim a refund is by downloading a “Claim for Refund” from the Alaska Department of Revenue web site at www.tax.state.ak.us/Forms/index.htm. In the pull down menu, select “Motor Fuel Tax”. Then select the “Claim for Refund Template” (in either PDF or Excel format). Fill in the required information, attaching the appropriate schedules and original invoices. Mail the documents to: Department of Revenue If you need help, contact the Department of Revenue by phone at (907) 465-4661 or by e-mail at motorfuel@revenue.state.ak.us. ConnecticutConnecticut applies a tax of 25¢/gallon to motor fuel. If you used more than 200 gallons of gasoline or diesel fuel during last year for recreational boating, you may apply for a refund of that tax (less a 6% use tax) before May 31st of this year. Download the online fillable form off the Department of Revenue Services’ web site at http://www.ct.gov/drs/lib/drs/fillable_forms/2006forms/au-724fill.pdf or the print and fill in form at http://www.ct.gov/drs/lib/drs/forms/2006forms/excise/motorvehiclefuels/au-724.pdf Once completed, attach either a copy or the original of each invoice and mail the forms to: State of Connecticut If you have questions, call the DRS at (860) 541-3225, or toll-free from within Connecticut at (800) 382-9463. MassachusettsIf you purchase highway fuel in Massachusetts for use in your boat, you can claim a refund on the gas tax. The tax is 21¢/gallon; the refund will factor in a 5% use tax. You must file the claim within 6 months after the purchase date of gasoline, or within two years of the purchase date of diesel fuel. Go to the Massachusetts Department of Revenue website page for tax forms. Select the form you want to use:
Attach original purchase invoices to the completed form and mail the documents to: Massachusetts Department of Revenue If you have questions, call the DOR at (617) 887-6367, or toll-free from within Massachusetts at (800) 392-6089. MissouriMissouri will refund the entire 17¢/gallon fuel tax if you follow the correct procedures. First, file the Motor Fuel Refund Application Form 4924 with the Missouri Department of Revenue. This application needs to be updated every two years, and must be on file before a claim will be honored. To apply for a refund, send in completed form 4923 (“Motor Fuel Refund Claim”), and 4925 (“Schedule A-Marine Fuel Purchases by County”) along with all the original invoices or sales slips. You must apply within one year from the date of purchase, or April 15th following the year of purchase, whichever is later. You can get the required forms through any of these methods:
Mail the documents to: Missouri Department of Revenue NebraskaAny person requesting a refund of taxes paid can file a claim with the Nebraska Department of Revenue’s Motor Fuels Division within three years of the payment of the tax. The refund must be for at least $2, and only one claim may be filed per month. File a claim using Form 84-Nebraska Motor Fuels Tax Refund Claim. You can print out this form from the Nebraska revenue web site http://www.revenue.state.ne.us/fuels/mfforms.htm. Instructions on the form help you calculate the amount of the refund based on the tax at the time of the sale. Mail the form and invoice documentation to: Motor Fuels Division If you have questions, call the Nebraska Motor Fuels Division at (800) 554-3835. North CarolinaNorth Carolina’s Department of Revenue will refund approximately 18¢/gallon of the 24¢/gallon tax to those recreational boaters who apply using form GAS 1201 (“Claim for Refund-Tax-paid Motor Fuel Used Off-Highway”). You should file a claim annually providing original receipts. You may file for purchases made three years back. The forms are available on the NC Department of Revenue site http://www.dor.state.nc.us/downloads/motor.html. Form 1201 is year-specific, so be sure to download the appropriate form. The instructions are included in a separate document that you should print out and read carefully. Mail the claim form and original invoices to: North Carolina Department of Revenue If you have questions, call the NC Department of Revenue at (919) 733-3409, or send a fax to (919) 733-8654. TexasA person may claim a refund of the tax paid on gasoline or diesel fuel used off the highway as long as the request is postmarked no later than one year from the first day of the calendar month following the purchase or use of the fuel. The tax on gas and diesel is 20¢; the refund will factor in a 2% distributor’s tax. To request a refund use Comptroller form 06-106 “Texas Claim for Refund of Gasoline or Diesel Fuel Taxes” from the Texas Comptroller web site http://www.window.state.tx.us/taxinfo/taxforms/06-forms.html. Invoices should not be mailed in with the claim form, but should be kept for four years in case an audit is performed. Mail the form to: Comptroller of Public Accounts If you have questions, contact the Texas Comptroller’s office at (800) 252-1383 or (512) 463-4600. VirginiaVirginia’s Department of Motor Vehicles will provide a complete refund of the 17.5¢/gallon for gasoline and the 16¢/gallon for diesel purchased in Virginia and used in a recreational or pleasure boat or ship. Each receipt must be for at least five gallons, and the claim must be filed within 12 months from the date the fuel was purchased. To apply, complete Form FMS216 “Application for Fuels Tax Refund”, attaching invoices. The form can be downloaded from the DMV site http://www.dmv.state.va.us/webdoc/forms/index.asp, or can be obtained by calling (804) 367-6327. Mail documentation to: Department of Motor Vehicles WashingtonFuel is taxed at the rate of 23¢/gallon in Washington state. Boaters purchasing at least 87 gallons of fuel can request a refund of 12¢/gallon if they file with the Washington State Department of Licensing’s Fuel Tax Section Refunds Unit. The claim may be filed monthly, quarterly, or annually. To file a claim, have your current registration number (WN number) on hand and call the Refunds Unit at (360) 664-1838 to request a Fuel Tax Refund Permit Number. You will be mailed a “Claim Form for Refunds of Fuel Tax” (Form FT-442-073) along with an ID card. Mail the completed claim form along with the original of each invoice to: Department of Licensing WyomingWyoming boaters may submit a refund form along with invoices/receipts to get a refund of 13¢ of the 14¢ state fuel tax for any undyed diesel fuel used for boating. If the refund due is less than $15, the refund request should be submitted annually. If the refund due is greater than $15, the request may be submitted quarterly. The form can be found on the Department of Transportation’s web site at http://www.dot.state.wy.us/Default.jsp?sCode=bizfq. Once on this page, select the version (Word or Adobe Acrobat) you prefer for the Undyed Diesel Fuel Tax Refund Request. Mail should be sent to: Wyoming Department of
Transportation The Wyoming DOT can be reached by phone at (307) 777-4826, by fax at (307) 777-4769, or by email at wydotweb@dot.state.wy.us. Not an ABA member yet? Click here to join ABA in its mission to keep boating affordable. ABA neither assumes any responsibility for the accuracy of the above information, nor any liability arising out of reliance upon it. It is strongly advised that you contact your state to confirm the above information in the event of any updates or changes before proceeding.
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