The following allowance formulas have been derived through tests and may be used by eligible taxpayers. Documentation must be retained or credit will be disallowed upon audit.
|Allowance Type||allowance credit|
|Gasoline or Fuel Oil Pumped||1.5 gallons per 10,000 gallons pumped|
|Bulk Cement||4 gallons per 22.5 tons pumped|
|Lime||3.14 gallons per ton pumped|
|Calcium Crystals||4.13 gallons per hour|
|Grain (dairy pellets)||0.13 gallons per ton|
|Grain Meal (mash)||0.225 gallons per ton|
|Rubbish Vehicles||15% of fuel used in compactors, recycling vehicles, and roll-offs|
|Walking Floor Trailers||1.25 gallons per 440 cubic yards (max)|
|Log Loading Allowance||3.5 gallons for complete load and unload|
|Ready-mix Concrete||0.336 gallons per cubic yard|
|Reefers||0.50 gallons per hours (must maintain hour meter readings to support refund request)|
|Tractor-trailers with separate tanks for the refrigerated unit must submit actual fuel receipts with their refund requests.|
In most cases, the gallons allowed for diesel credit are subject to Vermont sales and Use tax at 6% of the cost of the fuel (including tax). Registration is also required with the Vermont Department of Taxes, for further information call (802) 828-2551.
For all allowances, the vehicle MPG must be recalculated after excluding the allowance fuel. The resulting MPG must be reasonable considering the size, type, and usage of the vehicle(s).