FAQs - Motor Fuel

Can I get a refund on the fuel used in my pleasure boat?

The motor fuel tax is used to maintain the state's highways and waterways. Because it is used to maintain the waterways, as well as the highways, you are subject to the tax. The only exception to this is if the boat is used for your chief business or means of livelihood and is delivered in bulk lot vehicles. For example, if you had a charter boat business, you would be eligible for a refund of the tax. However, if the fuel is used in a pleasure boat, the tax cannot be refunded.