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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.

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

(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(1) At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures;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:
  • 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.

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

Forms

  • MFT-510 Motor Fuel Excise Tax Surety Bond
  • MFT-501 West Virginia Motor Fuel Distributor And Alternative Fuel Report Effective 01/01/2022 Through 12/31/2022 Prior Year Forms
  • MFT-501E Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule
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