All records
must be maintained in a readable form.
(b) A dealer who also sells fuel as home
heating oil or is a user certified exempt from the tax will collect the tax due
on all fuel delivered through its pumps at the time of delivery except in those
cases where the dealer is also a user who has been certified exempt. In those
instances, such a dealer will not collect the tax on any fuel delivered to
itself as a user but will collect the tax on any fuel sold or delivered to
anyone else.
DIESEL FUEL USERS CERTIFIED EXEMPTIONS
A user may be certified exempt from the tax if the user
adequately demonstrates to the Commissioner that said user qualifies for
exemption by meeting the criteria set forth in
23 V.S.A. ยง
3003(d). If a dealer is also
a user who has been certified exempt, that dealer will not be required to
collect the tax when fuel is delivered into its own vehicles.
BOND REQUIREMENT
In the event a distributor, dealer or user has had its fuel
license revoked for any reason in this or any other state, as a precondition to
becoming relicensed, a bond shall be required to be filed with the
Commissioner. The bond shall be in the amount determined by the Commissioner
but shall not exceed the estimated total potential tax liability of such
licensee for the license period. The Commissioner may, for just cause, waive
the bond requirement.
REPORTING PROCEDURES
(a) All users and railroads must file
quarterly reports as follows: on or before April 30, for the calendar quarter
ending March 31; on or before July 31 for the calendar quarter ending June 30,
on or before October 31 for the calendar quarter ending September 30 and on or
before January 31 for the calendar quarter ending December 31. Reports must be
filed even though no fuel was used. Reports must be filed in the name of the
licensee or railroad. Reports filed in any other name will not be accepted nor
credited. Further, any motor tuck registered in a state which imposes on
Vermont registered vehicles a ton-mile tax or a tax requiring quarterly or
monthly reporting in addition to that state's diesel tax shall pay an
additional $ 10.00 for each entry into Vermont. Entry fees due shall be
submitted at the same time as the fuel user's report.
(b) A user who has a bulk fuel storage tank
may apply to the Commissioner for authorization to pay tax on all fuel
delivered into the bulk storage tank rather than filing quarterly reports. Such
authorization shall only be granted when the Commissioner is satisfied that a
user will obtain all fuel used in his Vermont operations either from his bulk
storage tank or from a Vermont licensed dealer's pump.
(c) Distributors and dealers shall submit
monthly reports to the department on or before the last day of the month for
sales or deliveries made the preceding month. Reports must be filed even though
no fuel was sold or delivered.
COMPUTATION OF TAXABLE GALLONAGE
The taxable gallonage shall be computed by first dividing the
total mileage by the total number of gallons of fuel consumed to produce the
number of miles per gallon. The total Vermont mileage will then be divided by
the previously calculated miles per gallon figure to produce the taxable
gallonage. This figure may be rounded off to the nearest whole gallon.
LESSOR/LESSEE REPORTING AND TAX PAYMENT PROCEDURES
When a vehicle which is subject to the diesel tax is involved
in a lessor/lessee arrangement regarding such vehicle, either the lessor or the
lessee shall be considered to be the user and shall apply to the Commissioner
for approval of the reporting and tax payment to be followed. As decided
between them, either the lessor or the lessee shall be the user and shall file
the required reports and pay the taxes due. The Commissioner shall approve the
arrangement so determined; however, the lessor and lessee shall be bound by
their election and the arrangement shall not be altered or amended except upon
subsequent application and approval. In any event, the lessor and lessee shall
be jointly and severally liable for the payment of the tax.
SINGLE TRIP PERMITS AND TEMPORARY AUTHORIZATIONS
(a) Single trip permits and temporary
authorizations to operate without a tag, plate or sticker may be issued subject
to proper application and receipt of the statutory fee.
(b) In addition to that information required
on an application for a diesel fuels user's license, the following must be
furnished for a single trip permit: origin of trip (city and state); actual
destination (city and state) and date of entry.
(c) A single trip permit is valid for one
entry into the State of Vermont without the attachment of a tag, plate or
sticker for a period not to exceed seven days from the date of issuance of the
permit. Single trip permits shall be kept with the vehicle while so being
operated.
(d) The Commissioner, for
unforeseen or uncertain circumstances may provide a temporary authorization for
the operation within this state without a tag, plate or sticker. In cases where
temporary authorization has been permitted, the tag, plate or sticker must be
attached and the certificate placed in the vehicle within twenty-one (21) days
of the date giving initial authority to operate. Emergency permits are for
emergency operations only, and must be received by the permittee prior to the
vehicle's scheduled entrance into the State of Vermont. A photocopy of the home
state truck registration must be forwarded to the Permit Section within two (2)
weeks of the date of issue of an emergency permit.
TAX REFUNDS
A person who purchases diesel fuel and pays the tax thereon and
uses the fuel for heating or other nonhighway purposes may receive a credit or
refund of said tax paid. The credit or refund may be applied for and received
whether or not said person is a licensed user.
