§ 2503. Fuel tax

(a)(1) There is imposed a tax on the retail sale of heating oil, propane, kerosene, and other dyed diesel fuel delivered in Vermont, at the rate of $0.02 per gallon.

(2) There is imposed a gross receipts tax of 0.75 percent on the retail sale of natural gas and coal.

(3) There is imposed a gross receipts tax of 0.5 percent on the retail sale of electricity.

(b) The tax shall be levied upon and collected monthly from the seller. Fuel sellers may itemize the tax on the invoice or bill, and if the seller does itemize the amount, the invoice or bill shall include a statement that the tax is “for support of Vermont’s Low Income Home Weatherization Program.”

(c) The tax shall be administered by the Commissioner of Taxes, and all receipts shall be deposited by the Commissioner in the Home Weatherization Assistance Fund. All provisions of law relating to the collection, administration, and enforcement of the sales and use tax imposed by 32 Vt. Stat. Ann. chapter 233 shall apply to the tax imposed by this chapter.

(d) No tax under this section shall be imposed for any month ending after June 30, 2024. (Added 1989, No. 272 (Adj. Sess.), § 1; amended 1991 No. 262 (Adj. Sess.), §§ 5-7; 1993, No. 230 (Adj. Sess.), §§ 1, 2; 2003, No. 9, § 2; 2007, No. 65, § 132; 2007, No. 92 (Adj. Sess.), § 32; 2009, No. 22, § 9a; 2009, No. 3 (Sp. Sess.), § 18, eff. June 10, 2009; 2009, No. 160 (Adj. Sess.), § 44; 2011, No. 45, §§ 32, 32a, eff. May 24, 2011; 2013, No. 50, § E.324.3; 2013, No. 73, § 56, eff. June 5, 2013; 2013, No. 131 (Adj. Sess.), § 55, eff. May 20, 2014; 2013, No. 174 (Adj. Sess.), § 48; 2015, No. 134 (Adj. Sess.), § 35; 2015, No. 134 (Adj. Sess.), § 39, eff. Jan. 1, 2017; 2019, No. 71, § 18.)