Alternative Fuel Provider

  • A Provider of Alternative Fuel is someone who does one or more of the following:
  • 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.

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.

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Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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