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A person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a motor vehicle.
Field gas users are Alternative Fuel Bulk End Users since they use field gas from storage units or pipelines to operate equipment, engines, machines or turbines by combustion of the field gas.
Electronic Filing
You may register to file online at MyTaxes.WVTax.Gov.
Each Motor Fuel tax return in MyTaxes will have a link to its own individual spreadsheet and import link. Filing instructions are located on the FAQ tab of each spreadsheet.
Point of Imposition of Motor Fuels Tax on Alternative Fuels
(a) The tax levied pursuant to section five of this article is imposed on alternative fuel without regard to whether it is sold, transported or distributed within the bulk transfer/terminal system or outside of the bulk transfer/terminal system.
(b) The tax levied pursuant to section five of this article is imposed on alternative fuel that is not otherwise taxed at the point of imposition prescribed under section six of this article at the following points of imposition in the following order:
(1) At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures;
(2) If not taxed at the point of imposition described in subdivision (1) of this subsection, then at the time alternative fuel is sold for use in a highway vehicle;
(3) If not taxed at the point of imposition described in subdivision (1) or at the point of imposition described in subdivision (2) of this subsection, then at the time alternative fuel is used in a highway vehicle.
Exemptions from Tax
Motor Fuel Excise Tax
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code §11-14C.
Forms
**Please note:For the tax period beginning March 2023, all Motor Fuel returns filed with supporting schedules containing more than 10 lines of information are required to be filed electronically on MyTaxes.