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 residence or business.

• 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.

The Fuel Gross Receipts Tax is imposed on any retailer whose total annual combined sales of the fuels listed above exceeds $10,000.  The tax is imposed on all receipts including the first $10,000 in sales. Retailers with multiple locations in the state of Vermont must use their total combined sales from all locations to determine if they meet the annual threshold.  Out-of-state fuel retailers making annual deliveries of $10,000 or more into Vermont are also required to pay the fuel gross receipts tax on their Vermont sales.

 Petroleum Distributor Licensing Fee

A one cent per gallon Licensing Fee for heating oil, kerosene and other dyed diesel is imposed on every seller receiving more than $10,000 annually for the retail sale of heating oil, kerosene or other dyed diesel fuel not used to propel a motor vehicle.

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
- 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