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
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.
For additional information regarding Bonding Requirements, please see the West Virginia Code