The Motor Fuel Blender return is used to report when a person produces blended motor fuel outside the bulk transfer/terminal system.
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 – The tax imposed at the point that blended motor fuel is made in West Virginia outside the bulk transfer/terminal system is payable by the blender. The number of gallons of blended motor fuel on which the tax is payable is the difference, if any, between the number of invoiced gallons of blended motor fuel made and the number of invoiced gallons of previously taxed motor fuel used to make the blended motor fuel.
Point of imposition of motor fuels tax on alternative fuels - 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 Blender Report Effective 07/01/2017 through 12/31/2017
Prior year forms
Motor Fuel Blender Report Effective 01/01/2017 through 06/30/2017
Prior year forms
Blender’s Schedule 1 of Tax-Paid Receipts
Blender’s Schedule 2 of Tax-Unpaid Receipts