Alternative Fuel Retailer

A Retailer of Alternative Fuel is used for a person to report who maintains storage facilities, including alternative-fuel vehicle refueling. 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Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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