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.
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.
Point of imposition of motor fuels tax on alternative fuels - At the time alternative fuel is withdrawn from the storage facility including alternative-fuel home refueling infrastructures and alternative-fuel commercial refueling infrastructures.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.
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code