Motor Fuel Exporter

The Motor Fuel Exporter return is used to report motor fuel purchases made within West Virginia and delivered outside of West Virginia. An Exporter is someone that exports motor fuel from this state. The seller is the exporter of motor fuel delivered out-of-state by or for the seller, and the purchaser is the exporter of motor fuel delivered out-of-state by or for the purchaser.

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

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

  1. Motor fuel exported from this state in the motor fuel supply tank or tanks of a motor vehicle.
  2. Propane is exempted from Flat rate for heating.
  3. 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 §11-14C.

Forms

  • MFT-510 Motor Fuel Excise Tax Surety Bond
  • MFT-511A Schedule 7A Exporter Schedule of Disbursements Exported Sales Destination State Tax Collected
  • MFT-511B Schedule 7B Exporter Schedule of Disbursements Exported Sales West Virginia Tax Paid
  • MFT-511C Schedule 11 Exporter Schedule of Diversions Into West Virginia
  • MFT-511D Schedule 11A Exporter Schedule of Diversions from West Virginia to Another State