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

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Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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