Point of Imposition of Motor Fuels Tax
The tax is imposed at the time motor fuel is removed from the bulk transfer terminal system in this state.
If the person removing the motor fuel represents at the time of removal that the motor fuel will be exported to another state, the supplier may collect the destination state’s motor fuel tax. If a destination state does not impose motor fuel tax on the said fuel, then the supplier is required to collect the West Virginia Motor Fuel Excise Tax on the removal of said fuel. Then when that person exports the motor fuel outside of West Virginia, the person may file a West Virginia Motor Fuel Exporter Return and seek a refund of the West Virginia tax previously paid on the amount of motor fuel exported to some other state.
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
Motor fuel exported from this state in the motor fuel supply tank or tanks of a motor vehicle.
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 information regarding the Motor Fuel Excise Tax, please see the West Virginia Code