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

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.

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 West Virginia Motor Fuel Distributor And Alternative Fuel Report Effective 01/01/2022 Through 12/31/2022 Prior Year Forms
  • MFT-501E Schedule 6 Alternative Fuel Bulk End User Field Gas Consumption Schedule

Publications