The Class 32 Commercial Boat Refund covers tax-paid gasoline and special fuels purchased for use in commercial vessels, except fuel purchases made at a state marina in Maryland. Any fuel purchased at a state marina is not subject to the Maryland motor fuel tax.
The following types of commercial vessels would qualify for this type of refund:
Rental companies must certify that the user of the rental watercraft has not been charged for the fuel used and the watercraft must be licensed with the Maryland Department of Natural Resources for a commercial purpose.
The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:
Mail the completed and signed original forms and invoices to:
COMPTROLLER OF MARYLAND
REVENUE ADMINISTRATION DIVISION
MOTOR FUEL TAX UNIT
110 CARROLL ST
ANNAPOLIS MD 21411-0001