Persons selling fuels to retail dealers are required to be licensed as a Wholesale Distributor, collect the wholesale sales tax from the purchaser and remit the tax to DMV. To apply for a Wholesale Distributor’s 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 an account.
Virginia Department of Motor VehiclesAn official website of the Commonwealth of Virginia Here's how you knowAn official websiteHere's how you know