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Fuel Tax

Attention Motor Fuel and Diesel Distributors

All distributors filing a report are required to transmit payment of taxes to the Department of Motor Vehicles by means of an Electronic Funds Transfer (EFT).

For instructions on filing using the Automated Clearing House (ACH) visit our ACH page here.

With the implementation of the new CVO Online system, Motor Fuel Tax forms changed. Instead of filing separately for gasoline, undyed diesel, and aviation fuels, all fuel types are now reported on the same form and schedules. This redesign is consistent with the Federation of Tax Administration’s Motor Fuel Tax uniformity project recommendations which have been adopted by many agencies within the US. 

A form must be uploaded for those customers who wish to submit their Motor Fuel Tax returns via CVO Online. The links below provide access to the template and the instructions for filling it out. Customers have a choice of submitting either an XML or Excel version. The format you use will depend upon familiarity with the two technologies.

XML

​​Excel


Diesel Fuel Tax

Motor Fuel Distributor License

MFTIA & MFTA Fees

Definitions

  • “Distributor” shall mean a person, firm, or corporation who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person, firm, or corporation who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. When a person receives motor fuel in circumstances which preclude the collection of the tax from the distributor by reason of the provisions of the Constitution and laws of the United States, and thereafter sells or uses the motor fuel in the State in a manner and under circumstances as may subject the sale to the taxing power of the State, the person shall be considered a distributor and shall make the same reports, pay the same taxes, and be subject to all provisions relating to distributors of motor fuel.
  • “Dealer” means any person who sells or delivers motor fuel into the fuel supply tanks of motor vehicles owned or operated by others.
  • “Gasoline or other motor fuel” or “motor fuel” shall not include kerosene, diesel oil, aircraft jet fuel, or natural gas in any form.
  • “Motor vehicle” means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on the highway.

Download the PDF form to your computer and then open it with Adobe Reader

Title Sort descending ID# Description
Diesel Fuel Exemption Certificate Application
CVO-119
To apply for diesel fuel tax exemption.
Fuel Tax Application
CVO-100
Fuel Tax Application.
Fuel Tax Return Instructions
CVO-102
Instructions for Distributor Fuel Tax Return
Fuel Tax Return, Q1
CVO-102 Q1
Distributor Fuel Tax Return. Use this form only if filing for the first (1st) quarter of 2022.
Fuel Tax Return, Q2
CVO-102 Q2
Distributor Fuel Tax Return. Use this form only if filing for the second (2nd) quarter of 2021.
Fuel Tax Return, Q3
CVO-102 Q3
Distributor Fuel Tax Return. Use this form only if filing for the third (3rd) quarter of 2022.
Fuel Tax Return, Q4
CVO-102 Q4
Distributor Fuel Tax Return. Use this form only if filing for the fourth (4th) quarter of 2022.
Fuel Tax Surety Bond
CVO-101
Fuel Tax Surety Bond
Vermont Fuel Excel Guide
CVO-117
Online Distributor Fuel Tax Return Excel Upload Guide
Vermont Fuel XML Guide
CVO-118
Online Distributor Fuel Tax Return XML Upload Guide
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