Motor Fuel Distributor

A Motor Fuel Distributor is someone who acquires motor fuel from a licensed supplier, permissive supplier, or from another licensed distributor for subsequent sale or use. Distributor activity consists of West Virginia to West Virginia transactions.

Electronic Filing

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.

Additional Information

Point of Imposition of Motor Fuels Tax

On the removal of motor fuel from the bulk transfer terminal system within this state. Upon sale or transfer in a terminal or refinery in this state to any person not holding a supplier's license and payable by the person selling or transferring the motor fuel. The tax must be collected from the person removing the motor fuel from the facility.

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

  1. Propane is exempted from Flat rate for heating.
  2. 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.

For additional information regarding Bonding Requirements, please see the West Virginia Code §11-14C-13.

Forms

  • MFT-510 Motor Fuel Excise Tax Surety Bond
  • MFT-501 MFT-501 West Virginia Motor Fuel Distributor And Alternative Fuel Report Effective 01/01/2021 Through 12/31/2021 Prior year forms
  • MFT-501E Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule