Vermont

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: Distributor/Wholesaler Level, Retail/Use Level, Import into State, Other Gasoline - Other (please specify): Use by a distributor within Vermont. Vermont imposes the tax on each gallon of motor fuel sold by a distributor and also on each gallon of motor fuel used within Vermont by the distributor. A person who imports motor fuel into Vermont for use, distribution, or sale is defined as a distributor. See 23 V.S.A. §§ 3101(a)(1) and 3106(a)(1), (4). Diesel: Distributor/Wholesaler Level, Retail/Use Level, Import into State, Other Diesel - Other (please specify): User/consumer level when fuel is used in Vermont in a motor vehicle. Vermont imposes the diesel fuel tax on fuel sold or delivered by a distributor and separately on fuel used by a user. For distributors, the tax attaches upon delivery into the dealer's or user's bulk tank; for use

Rate reported

Gasoline: https://tax.vermont.gov/business/misc-taxes/fuel; See source verification sources for current rates. / Diesel: https://tax.vermont.gov/business/misc-taxes/fuel; See source verification sources for current rates.

Gallons basis

Calculation basis: Other Other (please specify): Gasoline: Gallons sold or used. A distributor may elect to use gross gallons purchased, imported, produced, refined, manufactured, or compounded as the measure of the tax instead of gallons sold, distributed, or used. Diesel: Gallons sold or delivered for distributor reporting, or gallons used by a user. A distributor may elect to use gross gallons purchased, imported, produced, refined, manufactured, or compounded as the measure of the tax instead of gallons sold, distributed, or used. Under 23 V.S.A. §§ 3003 and 3015, the distributor's tax is

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Vermont imposes a Petroleum Distributor Licensing Fee of $0.01 per gallon on motor fuel sold by a distributor or dealer, or used by a user in Vermont. The fee is assessed against distributors, dealers, and users as defined in 23 V.S.A. Chapters 27 and 28. The fee is deposited into the Petroleum Cleanup Fund. Statutory Reference: 10 V.S.A. § 1942(a) – Petroleum distributor licensing fee. The statute provides for a fee of $0.01 per gallon of motor fuel sold by a distributor or dealer or used by a user. The fee is collected in the same manner and at the same time as the applicable motor-fuel tax. The current statutory provision states that this fee requirement terminates on April 1, 2031. For heating oil, kerosene, and other dyed diesel fuel sold at retail in bulk, Vermont separately imposes a $0.01 per gallon fee under 10 V.S.A. § 1942(b). In addition to the Petroleum Distributor Licensing Fee, Vermont imposes the following gasoline assessments under 23 V.S.A. § 3106:  Motor Fuel Transportation Infrastructure Assessment (MFTIA): the greater of $0.0396 per gallon or 2% of the tax-adjusted retail price.  Motor Fuel Tax Assessment (MFTA): the greater of the statutory minimum or the applicable percentage of the tax-adjusted retail price, subject to the statutory maximum. These assessments are separate from the $0.01 Petroleum Distributor Licensing Fee. For diesel fuel, 23 V.S.A. § 3003 imposes a $0.28 per gallon diesel tax, a $0.01 fee established under 10 V.S.A. § 1942, and a $0.03 Motor Fuel Transportation Infrastructure Assessment.

Rate updates

Please list any rate updates for your state: Official Vermont verification sources:  10 V.S.A. § 1942 – Petroleum Distributor Licensing Fee: Vermont Statutes – 10 V.S.A. § 1942  23 V.S.A. § 3003 – Diesel Fuel Tax: Vermont Statutes – 23 V.S.A. § 3003  23 V.S.A. § 3106 – Gasoline Tax and Assessments: Vermont Statutes – 23 V.S.A. § 3106  Vermont DMV – Current MFTIA/MFTA Quarterly Rates: Vermont DMV – MFTIA & MFTA Quarterly Fees

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No

Scheduled changes

MFTA and MFTIA reset quarterly from the prior quarter's average retail price.

Confidence

medium

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Burlington, VT
• Rutland, VT