Motor Fuel Tax Refunds

Taxpayers may qualify for different types of motor fuel tax refunds.

• Consumers who pay the 23 cent per gallon motor vehicle fuel tax but use the fuel in non-licensed equipment for an agricultural purpose may obtain a full refund. 
• Consumers who use motor vehicle fuel for an industrial purpose may obtain a partial refund of 22½ cents per gallon.
• State and political subdivisions may obtain a full refund for all motor vehicle fuel used for construction, reconstruction, and maintenance of roads and highways. 
• Emergency medical services operations may obtain a full refund for motor vehicle fuel and special fuel used in ambulances. Emergency medical services operations can also receive a refund for aviation fuel used in air ambulances.

To apply for one of the above refunds, there are different forms to complete, depending on the type of motor fuel tax.