Fuel Tax

International Fuel Tax (IFTA) - If you are operating a qualified motor vehicle, are based in West Virginia, and travel in West Virginia and at least one other jurisdiction, you should obtain an IFTA License and credentials from West Virginia.

Motor Carrier Road Tax (MCRT) - If you are operating a qualified motor vehicle, are based in West Virginia, and travel only in West Virginia, you should obtain MCRT credentials from West Virginia.

Motor Fuel Rates

Motor Fuel Tax

Distributor - If you acquire motor fuel within West Virginia and distribute it within West Virginia, you must be licensed as a Motor Fuel Distributor with West Virginia and file the Motor Fuel Distributor report. This tax return would also be used to report sales of propane for use in a highway vehicle.

Alternative Bulk End User - If you maintain storage facilities for alternative fuel and use part or all of the stored fuel to operate a motor vehicle, you must be licensed as an Alternative Bulk End User with West Virginia and file an annual Distributor report. Field Gas Users are also 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 filed gas.

Alternative Fuel Bulk End User/Field Gas - 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.

Motor Fuel Provider of Alternative Fuel - If you do one or more of the following, you are considered a Provider of Alternative Fuel and must be licensed as such with West Virginia:

  • Acquires alternative fuel for sale or delivery to an alternative-fuel bulk end user or an alternative-fuel retailer;
  • Maintains storage facilities for alternative fuel including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures, part or all of which the person uses or sells to someone other than an alternative-fuel bulk and end user or an alternative-fuel retailer to operate a highway vehicle;
  • Imports alternative fuel into this state by a means other than the usual tank or receptacle connected with the engine of a highway vehicle for use by that person to operate a highway vehicle. This activity should be reported on the Distributor Report.

Motor Fuel Retailer of Alternative Fuel - If you maintain storage facilities, including alternative-fuel vehicle refueling, you are a Retailer of Alternative Fuel and must be licensed as such with West Virginia. This activity should be reported on the Distributor Report.

Producer/Manufacturer - If you produce, refine, blend, distill, manufacture or compound a motor fuel tax is due once fuel is produced, you must be licensed as a Producer/Manufacturer with West Virginia and file a report Producer report when fuel is produced and tax is due.

Transporter - If you transport motor fuel outside the bulk transfer terminal system by means of transport vehicle, railroad tank car, or a marine vessel, you must be licensed as a Motor Fuel Transporter with West Virginia and file the Motor Fuel Transporter report.

Supplier/Permissive Supplier – If you are a position holder at a terminal and you elect to collect West Virginia taxes, you must be licensed as a Supplier/Permissive Supplier with West Virginia and file the Motor Fuel Supplier Report.

Blender – If you produce blended motor fuel outside the bulk/terminal system you must be licensed as a Motor Fuel Blender with West Virginia and file the Motor Fuel Blender report.

Motor Fuel Backup - The operator of a highway vehicle that uses untaxed or refunded motor fuel that is taxable is liable for the tax. If the highway vehicle that uses the motor fuel is owned by or leased to a motor carrier, the operator of the highway vehicle and the motor carrier are jointly and severally liable for the tax. If the end seller of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the operator of the highway vehicle and the end seller are jointly and severally liable for the tax.

Terminal Operator - If you own, operate or otherwise control a terminal, you must be licensed as a Motor Fuel Terminal Operator with West Virginia.

Importer – If you purchase fuel outside of West Virginia and deliver it inside of West Virginia, you must be licensed as a Motor Fuel Importer with West Virginia and file the Motor Fuel Importer report.

Exporter – If you purchase motor fuel at the terminal rack or bulk plant within the state of West Virginia and delivered outside of West Virginia, you must be licensed as a Motor Fuel Exporter with West Virginia and file the Motor Fuel Exporter report.

Motor Fuel Refund - West Virginia offers a refundable exemption of the excise tax flat rate and/or variable rate taxes under applicable refund categories.