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Major Vermont Taxes

Fuel Gross Receipts

The Fuel Gross Receipts Tax is a tax of 0.5 % on the retail sales of the following fuels:
  • Heating oil, kerosene and other dyed diesel fuels delivered to a business or residence.
  • Natural Gas
  • Propane Gas
  • Electricity
  • Coal

All deliveries of heating oil, kerosene and other dyed diesel fuels to customers’ residential or business locations are subject to the fuel gross receipts tax. Fuels sold to the customer at a fuel dealer pump are not subject to the tax.

Fact Sheet: July 1, 2013 Important Changes for Fuel Gross Receipts Tax Filers

 Petroleum Distributor Licensing Fee

A $.01 per gallon Petroleum Delivery Licensing Fee is imposed on every seller for the retail sale of heating oil, kerosene or other dyed diesel fuel delivered to a business or residence.

The Licensing Fee shall terminate on April 1, 2016.


E-Mail the Sales and Use Tax Unit


Tax Types :
- Business Entity Income Tax
- Cigarette and Tobacco Taxes
- C Corporation Income Tax
- Estate and Gift Taxes
- Fiduciary Tax
- Franchise Tax
- Fuel Gross Receipts / Petroleum Distributor
- Health Care Claims Tax
- Individual Income Tax
- Land Gains and Real Estate Withholding
- Meals and Rooms Tax
- Motor Vehicle Tax
- Property Tax
- Property Transfer Tax
- Sales and Use Tax

Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401