Virginia: All recreational boaters can apply for a $0.175 per-gallon refund of the state sales tax on highway gasoline, and a $0.16 per-gallon refund on state tax on highway diesel fuel. To qualify, one must purchase at least 5 gallons of fuel per purchase. The refund is available to everyone who applies, not just VA residents.

The forms can be found at any Department of Motor Vehicle (DMV) office in Virginia. To download a refund application on-line, go to www.dmv.state.va.us/webdoc/forms/index.asp and choose form FMS216. For more information, call (804) 367-1831 or (800) 823-8357


So, that's Virginia. Others are embedded below:


http://www.boatus.com/gov/state_taxrefund.htm