Fuel Tax Refund Information Program
Seven Tips for Improving Your Boats's Fuel Efficiency
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.
Highway 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
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
PO Box 110420
Juneau AK 99811-0420
If you need help, contact the Department of Revenue by phone
at (907) 465-4661 or by e-mail at
If you pay tax on diesel fuel and use it in a nontaxable way, you may file a claim for refund using form BOE-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses and mail it to:
The State Board of Equalization, Fuel Taxes Division
P.O. Box 942879
Sacramento, CA 94279-0030
Phone (916) 322-9669
You may claim a refund for tax-paid fuel which you use off the highway if you are not a licensed Supplier with the State Controller’s Office. Information (including Gasoline Tax Refund Claim form can be found at www.sco.ca.gov/ardtax_gas_tax.html. Send your completed forms to:
State Controller’s Office
Bureau of Tax Administration
P.O. Box 942850
Sacramento, CA 94250-5880
Phone: (916) 322-9695
Connecticut applies a tax 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 partial refund of that tax before May 31st of this year.
Print the form (AU-724) at the Department of Revenue
Services' website at http://www.ct.gov/drs/cwp/view.asp?a=1509&q=449724#mvftr.
Once completed, attach either a copy or the original of each
invoice and mail the forms to:
State of Connecticut
Department of Revenue Services
Excise/Public Services Taxes Subdivision
25 Sigourney St
Hartford CT 06106-5032
If you have questions, call the DRS at (860) 541-3224, or Connecticut
calls (outside the Greater Hartford calling area only) toll-free
at (800) 382-9463.
Delaware Gasoline Refund Law, Obtained From Title 30 Delaware
§ 5120. Refunds of motor fuel taxes.
(a) The Secretary of Transportation shall refund out of the General
Fund of this State the tax paid on gasoline upon receipt of written
authorization from the Department of Transportation so to do, which
written authorization shall be given under the following conditions:
(1) Gasoline used by any person for the purpose of operating
stationary gas engines, tractors, motorboats, airplanes or aircrafts,
or any other purpose except in motor vehicles licensed, or subject
to being licensed, for operation upon any of the public highways
of the State.
Click here to link to the application for the motor fuel refund.
If you purchase highway fuel in Massachusetts for use in your
boat, you can claim a refund on the gas tax. 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:
- Gasoline: GT-9M (Gasoline Tax Refund Application-Watercraft
- Diesel: SFT-9 (Special Fuels Refund Application).
Attach original purchase invoices to the completed form and mail
the documents to:
Massachusetts Department of Revenue
PO Box 7012
Boston MA 02204
If you have questions, call the DOR at (617) 887-6367, or toll-free
from within Massachusetts at (800) 392-6089.
Missouri will refund the 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
Division of Taxation and Collection
PO Box 800
Jefferson City MO 65105-0800
Any 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 $25 per fuel type, per year.
File a claim using Form 84-Nebraska Motor Fuels Tax Refund Claim.
You can print out this form from the Nebraska revenue web site
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
PO Box 98904
Lincoln NE 68509-8904
If you have questions, call the Nebraska Motor Fuels Division
at (800) 554-3835.
North Carolina's Department of Revenue will refund a portion
of the tax paid 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
Motor Fuels Tax Division
PO Box 25000
Raleigh NC 27640-0950
If you have questions, call the NC Department of Revenue at (919)
733-3409, or send a fax to (919) 733-8654.
You can request a refund for taxes paid on gasoline used solely for off-highway purposes. See http://window.state.tx.us/taxinfo/refunds/refunds_fuels.html for further information.
To request a refund use Comptroller form 06-106 "Texas Claim
for Refund of Gasoline or Diesel Fuel Taxes" from the Texas Comptroller
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
111 E 17th Street
Austin TX 78774-0100
If you have questions, contact the Texas Comptroller's office
at (800) 252-1383 or (512) 463-4600.
Virginia's Department of Motor Vehicles will provide a
refund of the tax paid for gasoline and/or 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
To apply, complete Form TS217 - Fuels Tax Refund Application, For Fuels Used in Boats and Watercraft. 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) 497-7100.
Mail documentation to:
Department of Motor Vehicles
Tax Services Refund Section
PO Box 27422
Richmond VA 23269-7422
Boaters who bought at least 54 gallons of Washington tax-paid fuel taxes in the past 13 months can request a partial
refund of those taxes 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
Department of Licensing
Fuel Tax Section
PO Box 9228
Olympia WA 98507-9228
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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