Motor Fuel Blender

The Motor Fuel Blender return is used to report when a person produces blended motor fuel outside the bulk transfer/terminal system.

Licensing Requirements

Bonding Requirements

Motor Fuel Licensee Information

Electronic Filing

Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the MyTaxes website. Updated 06/29/2017.

Electronic File Layout - Instructions and specifications you'll need to produce motor fuel return files which you can upload to the MyTaxes website. Updated 01/20/2016.

Creating the File - A Power Point presentation which shows an overview of how to use the spreadsheet to create return files.

Submitting the File - A Power Point presentation which gives step-by-step instructions about how to file motor fuel returns on the MyTaxes website. Updated 08/17/2010.

Additional Information

Point of imposition of motor fuels tax – The tax imposed at the point that blended motor fuel is made in West Virginia outside the bulk transfer/terminal system is payable by the blender. The number of gallons of blended motor fuel on which the tax is payable is the difference, if any, between the number of invoiced gallons of blended motor fuel made and the number of invoiced gallons of previously taxed motor fuel used to make the blended motor fuel.

Point of imposition of motor fuels tax on alternative fuels - If not taxed at the point of imposition described above, then at the time alternative fuel is sold for use in a highway vehicle.

Exemptions from tax:

  • Propane is exempted from Flat rate for heating.
  • Dyed Kerosene, Aviation Gasoline, Aviation Jet Fuel, No 1 Fuel Oil, Heating Oil, Dyed Biodiesel, and Dyed Diesel are all exempted from the flat rate.

Forms