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.

• Licensing Requirements
• Bonding Requirements
• Motor Fuel Licensee Information

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.

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At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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

Motor Fuel Excise Tax

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

Forms

**Please note:For the tax period beginning March 2023, all Motor Fuel returns filed with supporting schedules containing more than 10 lines of information are required to be filed electronically on MyTaxes.

• MFT-APP Motor Fuel Excise Tax License Application
• Instructions

• MFT-510 Motor Fuel Excise Tax Surety Bond

• MFT-510A Motor Fuel Excise Tax Cash Bond

• MFT-501 Motor Fuel Distributor And Alternative Fuel Report Effective 01/01/2024 - 12/31/2024
• Prior Year Forms

• MFT-501A Schedule 1 Distributor Schedule of Tax-Paid Receipts
• Instructions

• MFT-501B Schedule 2 Distributor Schedule of Tax Unpaid Receipts
• Instructions

• MFT-501C Schedule 5 Distributor Schedule of Disbursements
• Instructions

• MFT-501D Schedule 5X Distributor Schedule of On-Highway Exempt Fuel Disbursements
• Instructions

• MFT-501E Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule