Motor Fuel Blender

The Motor Fuel Blender return is used to report when a person produces blended motor fuel outside the bulk transfer/terminal system.

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

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

  • Propane is exempted from Flat rate for heating.
  • Dyed Kerosene, Aviation Gasoline, Aviation Jet Fuel, No 1 Fuel Oil, Heating Oil, Dyed Biodiesel, and Dyed Diesel are all exempted from the flat rate.

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-505A Blender’s Schedule 1 of Tax-Paid Receipts
  • MFT-505B Blender’s Schedule 2 of Tax-Unpaid Receipts
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