Who Must be Licensed
The following chart lists the fuel activities of persons that must be licensed and the type of license the person must obtain.
License Type | Fuel Activity |
---|---|
Aviation Consumer | A person who:
|
Blender | A person who produces blended fuels outside the terminal transfer system. |
Importer | A person, other than a supplier, who imports motor fuel by any means of transfer outside the terminal transfer system. Bonded Importer classification applies if the fuel is imported from a state in which:
|
Bulk User of Alternative Fuels | A person who:
|
Elective Supplier | A person who is required to be licensed but who may elect to collect the tax on fuels that are removed at a terminal located in another state and has Virginia as its destination state. |
Exporter | Any person who obtains motor fuel in Virginia for sale or other distribution in another state, territory, or foreign country. Note: Motor fuel delivered out of state by or for the seller is an export by the seller. Motor fuel delivered out of state by or for the purchaser is an export by the purchaser. |
Fuel Alcohol Provider | A person who:
|
Motor Fuels Transporter | A person who transports motor fuel for-hire by means of a pipeline, tank wagon, transport truck, railroad tank car, or marine vessel. |
Provider of Alternative Fuels | A person who:
|
Refiner (Supplier) | A person who owns, operates, or otherwise controls a refinery. |
Retailer of Alternative Fuels | A person who:
|
Supplier | A person who:
|
Terminal Operator | A person who owns, operates, or otherwise controls a terminal. |
Who May Elect to be Licensed?
The following chart lists the fuel activities of persons who may elect, but are not required, to be licensed and the type of license the person may obtain.
License Type | Fuel Activity |
---|---|
Distributor | A person who acquires motor fuels from a supplier or another distributor for subsequent resale. |
Permissive Supplier | An out-of-state supplier who elects, but is not required, to have a supplier's license. |
Licensing Benefits
License holders, whether or not required to remit taxes, may receive advantages such as discounts and deferred tax payments.
Virginia Licensing Categories
In Virginia, fuels licenses are divided into two categories: 1.) motor fuels and 2.) alternative fuels. The type of fuel that a person handles determines the category of license the person will be issued.
Obtaining a License
To apply for a Virginia Fuels Tax License, you must have an account in the VAETS system. You can apply for a new account by submitting a New Account Request. The licensing application may be completed within the VAETS system once you have established an account. You may also need to have your bonding company submit a bond.