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.
|Gasoline or Fuel Oil Pumped
|1.5 gallons per 10,000 gallons pumped
|4 gallons per 22.5 tons pumped
|3.14 gallons per ton pumped
|4.13 gallons per hour
|Grain (dairy pellets)
|0.13 gallons per ton
|Grain Meal (mash)
|0.225 gallons per ton
|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
|0.336 gallons per cubic yard
|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).