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MFTIA & MFTA Quarterly Fees

Please direct questions about MFTIA or MFTA to Commercial Vehicle Operations at 802.828.2070. 

Motor Fuel Transportation Infrastructure Assessment (MFTIA)

Motor Fuel Distributors must collect an assessment on gasoline in the amount of 2% of the state average retail price of motor fuel, exclusive of federal and state taxes, upon each gallon of motor fuel sold by the distributor. The state average retail price, as determined by the Department of Public Service, will be used to set the rate every quarter using the prior three-month averages. The Department of Motor Vehicles will calculate the assessment amount for each upcoming quarter and notify the distributor before the rate that will be in effect.

Revenues raised from this assessment will be placed in the Transportation Infrastructure Bond Fund and be dedicated to helping maintain the state's transportation infrastructure, including roads, bridges, culverts, railroads, and airports.

Current rate: $0.0644 (October - December 2023)

Previous rates

Motor Fuel Tax Assessment (MFTA)

Motor Fuel Distributors are required to collect a Motor Fuel Tax Assessment (MFTA) on each gallon sold. The MFTA will be calculated as the greater of $0.134 or 4% of the tax-adjusted retail price but not to exceed $0.18 per gallon.

The Motor Fuel Tax Assessment will change every quarter. The Department will calculate the assessment amount for each upcoming quarter and notify the distributor in advance of the rate that will be in effect. The new tax will be collected simultaneously and on the same form as the current Motor Fuel Tax and Motor Fuel Tax Infrastructure Assessment fee. Updated motor fuel distributor reports will be sent out quarterly indicating the new tax assessment amount and the Infrastructure Assessment fee to be collected for that quarter. You may use those forms when payment is made.

The state average tax-adjusted retail price as determined by the Department of Public Service over the prior three months, will be used to set the rate. The Department shall conduct a monthly survey of businesses selling retail regular gasoline designed to determine an average statewide retail price and publish the survey results no later than the 20th day of each month.

Current rate: $0.1340 (October - December 2023) 

Previous rates

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

Related Forms & Information
Title ID# Description
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 2023.
Fuel Tax Return, Q2
CVO-102 Q2
Distributor Fuel Tax Return. Use this form only if filing for the second (2nd) quarter of 2023.
Fuel Tax Return, Q3
CVO-102 Q3
Distributor Fuel Tax Return. Use this form only if filing for the third (3rd) quarter of 2023.
Fuel Tax Return, Q4
CVO-102 Q4
Distributor Fuel Tax Return. Use this form only if filing for the fourth (4th) quarter of 2023.

FAQs

If you are the only company that makes deliveries to a customer, do we need to track all individual delivery or just the total gallons delivered throughout the month?

No, you must also report who the fuel was purchased from and where the fuel was received from.

If I begin filing a return and it isn’t completed, is it saved?

If you are logged in and begin filing a return, click the ‘Save Draft’ button at the screen's bottom-left. Once you are ready to submit the return, go into your Action Center, click ‘View Submission’ with the corresponding return, and click ‘Continue Editing.’

If you are a business that is not located in Vermont, but you do business in Vermont, do you file differently?

No, You will file the same way as Vermont-based businesses.

Why is it asking to attach schedules when filing my Fuel return?

To use myDMV to file Fuel tax returns, taxpayers must upload their schedules using Excel or XML templates. The templates can be found on the Fuel Tax page.

If you do not have Microsoft Excel, Google Sheets can be used for free to produce schedules in Excel format.

How do I register a new business?

For any of the following account types, click on the ‘Register a Business’ link under Business Account Access from the myDMV homepage:

  • Fuel Tax Account
  • IFTA Account
  • IRP Account
  • Railroad Tax Account
  • Rental Tax Account
TAGS:
Fuel Tax