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Fuel Tax

The Fuel Tax is paid by retail sellers of the following:

  • Heating oil, propane, kerosene, and other dyed diesel fuel delivered in Vermont

  • Natural gas

  • Electricity

  • Coal

Certain sales are not subject to the Fuel Tax. Please see the instructions for more details. The rate schedule is as follows:

Fuel Type Rate
Heating oil, propane, kerosene, and other dyed diesel fuel delivered in Vermont $0.02/gallon
Natural gas and coal 0.75%
Electricity 0.5%

For natural gas, coal, and electricity, the tax is computed on the retail sale price of the fuel. The Fuel Tax is set to expire on June 30, 2024. There is an additional petroleum distributor licensing fee for heating oil, kerosene, and other dyed fuel sold in the state. This licensing fee will terminate on April 1, 2031.

How to File

Online: Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. Information regarding the retailer election can be found here.

Paper Returns: If you cannot file and pay through myVTax, you may still use the paper forms.​

Other Reports

The Fuel Tax may be itemized on a delivery ticket, invoice, or statement. If a fuel dealer chooses to itemize, the invoice must include a statement that says the tax is “for support of Vermont’s Low Income Home Weatherization Program.” 33 V.S.A. § 2503(b).

Fuel Tax Forms and Guidance

Tax Forms and Instructions

Form Number Instructions Title Revised
FGR-615 Instructions Fuel Tax and Petroleum Distributor Licensing Fee Return 2023

Industry Guidance


Fact Sheets and Guidance

Title Revised Number
Vermont Department of Taxes ACH Credit Payment Guide 2023 GB-1104

Filing Due Dates

The Fuel Tax and the petroleum distributor licensing fee are filed and paid monthly, with the return and tax due 25 days after the end of each calendar month. These can be filed in myVTax.

Final Quarterly Return

Tax Period Ending Due Date
12/31/2023 1/25/2024
3/31/2024 4/25/2024
6/30/2024 7/25/2024

Monthly Returns

Tax Period Ending Due Date
12/31/2023 1/25/2024
1/31/2024 2/23/2024
2/29/2024 3/25/2024
3/31/2024 4/25/2024
4/30/2024 5/28/2024
5/31/2024 6/25/2024
6/30/2024 7/25/2024

Laws, Rules, and Regulations

Title Section
Fuel Tax 33 V.S.A. § 2503