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.
How Do I
Guidance and Publications
Motor Fuel Licensee Information
Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the
MyTaxes website. Updated 01/09/2020.
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 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:
For additional information regarding Bonding Requirements, 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 Distributor and Alternative Fuel Report Effective 01/01/2020 through 12/31/2020
Prior year forms...
Schedule 1 Distributor Schedule of Tax-Paid Receipts
Schedule 2 Distributor Schedule of Tax Unpaid Receipts
Schedule 5 Distributor Schedule of Disbursements
Schedule 5X Distributor Schedule of On-Highway Exempt Fuel Disbursements
Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule