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.
Motor Fuel Licensee Information
Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the
MyTaxes website. Updated 01/04/2021.
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.
Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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:
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code
Motor Fuel Excise Tax License Application
Motor Fuel Excise Tax Surety Bond
Motor Fuel Excise Tax Cash Bond
Motor Fuel Distributor and Alternative Fuel Report Effective 01/01/2019 through 12/31/2019
Prior year forms
Schedule 1 Distributor Schedule of Tax-Paid Receipts
Schedule 2 Distributor Schedule of Tax Unpaid Receipts
Schedule 5 Distributor Schedule of Disbursements
Schedule 5X Distributor Schedule of On-Highway Exempt Fuel Disbursements
Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule