Exempt Use of Fuel
Colorado tax law allows for a refund of fuel tax paid for gasoline, aviation fuel, and special fuels. The allowance of the refund depends on how the fuel is used, the type of fuel, and if and when the fuel excise tax was paid.
Refund Application Procedures
Please review Publication FYI Excise 7, Tax Refunds for Exempt Use of Fuel for information on the refund program, qualifications, how to apply for a Refund Permit (Account), and the refund filing qualifications and procedures. If the purchase qualifies, you will need to complete an application form Fuel Tax Refund Permit Application (DR 7189) for a refund permit/account. The application for the refund account will be reviewed and if approved, an account will be established. You will receive a Refund Claim Form (DR 7118) to claim refunds.
To speed up the processing of a refund and to avoid errors, file the Refund Claim Form (DR 7118) through Revenue Online.