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

I think this is still current practice for VA and NC.

WHEN WE FILL UP AT DUDLEYS MARINA IN SWANSBORO THEY ASK IF WE WANT A RECPT FOR NON HIGHWAY USE. THEN WE CAN DEDUCT THE HIGHWAY TAXES PAID ON THE GAS. IT IS WORTH DOING.

Another hint Virginian's may want to consider...
I just got a love letter from the DMV, now they want your name to appear on the receipt as well as the standard info(name of station with address, gallons purchased etc). I have receipts from the first of this year that i paid cash for. I guess they will not be accepted. I hate it when they change the rules in mid season!!! Bryant