Fuel tax on gasoline and diesel oil purchased for use in boats, vessels and ships: tax bulletin 5044

Information for fuel wholesalers, fuel retailers and consumers on tax rates for gasoline and diesel oil used in boats, vessels and ships.

This tax information bulletin provides information on the 3 fuel tax rates used for fuel bought for use in boats, vessels and ships.

Information includes:

• commercial shipping fuel tax information and rates
• commercial purposes (marine rate) fuel tax information and rates
• pleasure craft fuel tax information and rates
• examples of the vessels in each category
• fishing vessels fuel tax exemption information
• blank certificates that can be used to authorize reduced tax rates for commercial shipping or commercial purposes