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).