Alternative Fuel Bulk End User

An Alternative Fuel Bulk End User is someone 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 filed gas.

This activity will be reported on the Distributor Report.

• 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 12/28/2021.

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Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.

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 for off highway use

For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code §11-14C.

Forms

• MFT-APP Motor Fuel Excise Tax License Application Instructions

• MFT-510 Motor Fuel Excise Tax Surety Bond

• MFT-510A Motor Fuel Excise Tax Cash Bond

• MFT-501 West Virginia Motor Fuel Distributor And Alternative Fuel Report Effective 01/01/2022 Through 12/31/2022 Prior Year Forms

• MFT-501A Schedule 1 Distributor Schedule of Tax-Paid Receipts Instructions

• MFT-501B Schedule 2 Distributor Schedule of Tax Unpaid Receipts Instructions

• MFT-501C Schedule 5 Distributor Schedule of Disbursements Instructions

• MFT-501D Schedule 5X Distributor Schedule of On-Highway Exempt Fuel Disbursements Instructions

• MFT-501E Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule