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Virginia Motor Vehicle Fuel Sales Tax Instructions

General: The motor vehicle fuel sales tax applies to motor vehicle fuels that

If you file only one return (including a consolidated return), find

are sold at retail in a transportation district imposing the tax. For purposes of

your cost of goods sold on Line 5. Use this number to determine

this tax, the retail sale is made in the county or city in which the purchaser

your discount rate from the table on Line 7a.

takes delivery and not the locality in which the order was placed. The tax

If you file more than one return, add the total monthly cost of

also applies to motor vehicle fuels that are purchased under a Certificate of

goods sold from all locations. Use this number to determine your

Exemption and are withdrawn (for a taxable use) from an inventory (resale

discount rate from the table on Line 7a.

and other) located in a transportation district imposing the tax.

Enter your dealer’s discount rate on Line 7a.

Do not report any non-fuel sales on these forms. If you sell repair parts,

Line 9 If you file the return and/or pay the tax after the due date, a penalty

oil, tires, etc., these sales must be reported separately on the Retail Sales

is assessed. The penalty is 6% of the tax due on Line 6 for each

and Use Tax Return, Form ST-9.

month or fraction of a month that the tax is not paid, not to exceed

Filing Procedure: Mail Form FT-102 (the return, voucher and schedules)

30%. In no case will the penalty be less than $10.00, even if no

with your payment to the Department of Taxation, P.O. Box 26627,

tax is due.

Richmond, Virginia 23261-6627 as soon as possible after the close of the

Line 10 If you file the return and/or pay the tax after the due date, interest

reporting period but not later than the 20th day of the following month.

is due. Interest is computed on the tax due on Line 6 at the rate

A return must be filed for each reporting period even if no tax is due.

established in Section 6621 of the Internal Revenue Code of 1954,

Payments returned by the bank will be subject to a returned payment fee

as amended plus 2%.

in addition to any other penalties that may be incurred.

Declaration and Signature: Be sure to sign, date and enter your phone

Change of Ownership: If there has been a change of ownership, do not

number in the space provided on the back of the return.

use the return with the name and account number of the former owner.

Send the return with notice of change to the Virginia Department of

Preparation of Schedule of Virginia Motor Vehicle Fuel Sales Tax

Taxation, P.O. Box 1114, Richmond, Virginia 23218-1114. You can

(FT-102A)

If you need to allocate tax to any locality other than that in which your

Business Registration Application, or electronically using iReg on the

business is located, complete Form FT-102A, Schedule of Motor Vehicle

Department’s website,

Fuel Sales Tax.

Change of Address/Out-of-Business: If you change your business

Allocating the Tax: Gross sales, deductions, tax, and any applicable

mailing address or discontinue your business, either send a completed Form

dealer’s discount, penalty and interest must be allocated to the locality

R-3, Registration Change Request, or a letter to the Virginia Department

where delivery of the fuel takes place. For example, if gas is sold at a pump

of Taxation, P.O. Box 1114, Richmond, Virginia 23218-1114.

from an Alexandria location, the tax is allocated to Alexandria. However, if

Questions: If you have any questions about this return, please call (804)

the fuel is sold by a dealer whose place of business is in Alexandria and the

367-8037 or write the Virginia Department of Taxation, P.O. Box 1115,

fuel is delivered to the purchaser in Falls Church, the tax must be allocated

Richmond, Virginia 23218-1115.

to Falls Church. The tax on any withdrawal from inventory for taxable use

Forms and instructions are available for download from our website,

or consumption is allocated to the locality in which the fuel is located.

, or by calling (804) 440-2541.

Preparation of Virginia Motor Vehicle Fuel Sales Tax Schedule

Preparation of Virginia Motor Vehicle Fuel Sales Tax Worksheet

(FT-102B)

(FT-101) and Return (FT-102)

• Form FT-102B must be filed each month by every refiner, commission

• Instructions for lines not mentioned below are on the worksheet.

distributor, independent jobber or other person who sells motor vehicle

fuels within the cities of Alexandria, Falls Church, Fredericksburg,

• Transfer the items indicated by the arrows on the worksheet to the

Manassas, Manassas Park and Fairfax and the counties of Arlington,

corresponding line numbers on Form FT-102, Virginia Motor Vehicle

Fairfax, Loudoun, Prince William and Stafford to customers purchasing

Fuel Sales Tax Return.

for resale. Anyone selling motor vehicle fuels exclusively to persons for

• Retain the worksheet as a part of your tax records; do not file it with

resale is not required to register and file Motor Vehicle Fuel Sales Tax

Form FT-102.

Dealer Returns but must file Form FT-102B.

• Transfer the amount on Line 11 of the Virginia Motor Vehicle Fuel Sales

Note: Any refiner or other person who does not sell directly to motor

Tax Return, Total Amount Due, to the appropriate box on the Voucher

vehicle fuel retailers, but sells exclusively to distributors who will resell

located below the Return.

the product to retailers, is not required to file Form FT-102B.

Line 1 Enter your total gross receipts from fuel sold during the period,

• Instructions for columns not mentioned below are on the worksheet.

whether for cash or credit. Gross receipts include the cost of the

Col. 2

Enter the purchaser’s motor vehicle fuel sales tax certificate of

fuel, markup, federal excise tax, and state tax on motor fuel but

registration number. This number may be found on the resale

does not include the motor vehicle fuel sales tax.

exemption certificate, Form ST-10, that was provided by the

If your gross receipts include the motor vehicle fuel sales tax, this

purchaser to claim exemption.

tax should be deducted before making the entry on Line 1. This

Col. 3

In the heading of Column 3, indicate the unit of measure (gallons,

may be done by taking gross receipts, subtracting any exempt

liters, etc.) by which you sell the fuel. In the remaining blanks,

sales that do not include the tax, and dividing the remainder by

enter the total number of units sold to each purchaser during

1.02. For example, your gross receipts from fuel sales for a period

the period. Only one entry is needed for each customer even if

are $102,000 which includes the tax. Divide $102,000 by 1.02 and

several purchases are made during the period. For example, if

enter the balance ($100,000) on Line 1.

you sold 1,000 gallons of diesel fuel, 2,000 gallons of regular

Line 2 Enter the cost price of fuel that you purchased without payment of

gasoline and 5,000 gallons of unleaded gasoline to a customer

the fuel sales tax for an exempt use and withdrew from inventory

during a period, you would enter 8,000 in this column.

during the period for taxable use or consumption. Cost price

includes your actual cost of the fuel and state and federal excise

tax, but does not include markup. This item does not apply to fuel

withdrawn from an inventory located outside a transportation district

imposing the tax.

If you are unable to determine the cost price, you may use the

sales price of the fuel to compute the tax liability. If you use the

sales price, make sure that you exclude the motor vehicle fuel

sales tax as explained on Line 1.

Line 7a The dealer’s discount rate is based on total monthly cost of goods

sold from all locations. You cannot take the dealer’s discount unless

you file the return and pay the tax by the due date. Compute your

dealer’s discount rate as follows:

Form Ft-101 - Virginia Motor Vehicle Fuel Sales Tax Worksheet - Virginia Department Of Taxation Page 2

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