deducting fuel tax?

[tryan]

the end of the rope gang has a thread with downloadable pdf forms to deduct the state fuel tax. has anybody on this board tried it?

i know nc sent me a tangilble personal property tax bill when i had a boat on santeetla in eastern nc. government swine.

all you 8.1's should check it out.

[NautiqueJeff]

I do it every year. I usually get a check for between $50 and $75.

The forms linked to on the thread you mention above are the 2002 forms. DO NOT TRY TO USE THEM FOR THIS YEAR'S EXPENSES! They will get rejected. I know this from experience with North Carolina. The new ones will get posted on the state website eventually.

This year's form for Virginia is available at the DMV website. I have already sent it in, and expect my refund to show up pretty soon.

Click Here For The Virginia Fuels Tax Refund Form (http://www.dmv.state.va.us/webdoc/pdf/fms216.pdf).

[Hack]

The Malibu website has a recent topic line with some more informatin on this and other creative boat related deductions.

[yellowdog]

Unless I am missing the intent of this thread, aren't all federal and state highway taxes on fuels used for off road purposes deductible? We have been doing it for years for our construction, farm and marine fuel purchases.

Some states have a separate form that require documented proof of use while others do it with their income tax returns.

[NautiqueJeff]

Unless I am missing the intent of this thread, aren't all federal and state highway taxes on fuels used for off road purposes deductible? We have been doing it for years for our construction, farm and marine fuel purchases.

Some states have a separate form that require documented proof of use while others do it with their income tax returns.

Yes. At least that's how it is in Virginia.

[NautiqueJeff]

Fuel Tax Refund Information

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.

Alaska
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 http://www.tax.state.ak.us/forms.asp. 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
Tax Division
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 motorfuel@revenue.state.ak.us.

Connecticut
Connecticut 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 form off the Department of Revenue Services’ web site at www.drs.state.ct.us/forms/exciseforms.html#motorfuelrefunds. Select AU-724b for refunds on diesel fuel, or AU-724a for refunds off gasoline.

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) 541-3225, or toll-free from within Connecticut at (800) 382-9463.

Massachusetts
If 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:

Gasoline: GT-9M (Gasoline Tax Refund Application-Watercraft Use)

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
Missouri 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:

Download from the world wide web at http://www.dor.state.mo.us/tax/business/excise/fuel/forms/.

Request via fax from Michigan’s “Forms by Fax” service by calling (573) 751-4800.

Call the DOR at (573) 751-7671.

Mail the documents to:

Missouri Department of Revenue
Division of Taxation and Collection
PO Box 800
Jefferson City MO 65105-0800

Nebraska
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 $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
PO Box 98904
Lincoln NE 68509-8904
If you have questions, call the Nebraska Motor Fuels Division at (800) 554-3835.

North Carolina
North 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
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.

Texas
A 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
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
Virginia’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 FT216 “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
Refund Section
PO Box 25700
Richmond VA 23260-5700

Washington
Fuel 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
Fuel Tax Section
Refunds Unit
PO Box 9228
Olympia WA 98507-9228

Wyoming
Wyoming 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 $10, the refund request should be submitted annually. If the refund due is greater than $10, 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/web/fta/refunds_non.html. 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
Fuel Tax Administration
5300 Bishop Blvd
Cheyenne, WY 82009-3340

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.

[NautiqueJeff]

I received the 2003 form in the mail from North Carolina today. It doesn't seem to be on their website yet, but I would expect it to be posted soon. If you are in NC, keep an eye out for it.

[NautiqueJeff]

I thought I'd bring this back up to the top. It has some useful information that people might be looking for this time of year.

[MHayes]

Nothing for GA huh?

[NautiqueJeff]

Not sure. Check with a local marina. They'll know for sure.

[nautique95]

yellowdog, what part of Ind. are you from??

[ryanandrews]

ohio???????????? wait we pay 50 cents just in gas tax anyways.....so i doubt it

[redelf75]

Connecticut
Connecticut 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.

Let's see....
1 day of boating: 25gal
30 weekend days between Memorial and Labor days.
30 x 25 = 750 gal
750 x $0.25 = $187.50
$187.50 - 6% ($11.25) = $176.25 tax refund or about 2 fill-ups @ $3.50/gal.

Wish I kept those receipts! :|

But thanks Jeff for bringing this to my attention; I'll keep all of them this year.

[bkhallpass]

Let's see, a tax refund in California???? Yeah, that's gonna happen. BKH

[97sport]

I'm with Ryan. In Ohio the damm Governor would pocket any rebate. But would be nice to know if it's avalibile.

[east tx skier]

I just sent mine in today for last season. This will be the second year I've done it. Usually ends up being about $40. Just hang on to the receipts. Form takes less than 5 minutes to complete.