Motor Fuel Importer

The Motor Fuel Importer return is used to report motor fuel purchases made outside of West Virginia and delivered inside of West Virginia.

An Importer is someone that imports motor fuel into this state.

The seller is the importer for motor fuel delivered into this state from outside of this state by or for the seller, and the purchaser is the importer for motor fuel delivered into this state from outside of this state by or for the purchaser.

• Fueltrac
• Licensing Requirements
• Bonding Requirements
• How Do I
• Motor Fuel Licensee Information

Electronic Filing

Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the MyTaxes website. Updated 12/28/2021.

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 imported into this state, other than by a bulk transfer, is measured by invoiced gallons received outside this state at a refinery, terminal or bulk plant for delivery to a destination in this state and is payable by the person importing the motor fuel. A licensed Permissive Supplier would be paid at the time title of the fuel is taken.

When motor fuel is imported into West Virginia, if the Motor Fuel Excise Tax has not been previously collected by the Permissive Supplier or if the fuel is purchased from a Non Permissive Supplier, then the importer is directly responsible for filing a West Virginia Motor Fuel Excise Tax Importer Return and for paying the Motor Fuel Excise Tax on the imported motor fuel. A confirmation number from Fueltrac would be required, and it would be remitted on a schedule 2 or 11 when submitting the monthly returns.

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 imported into 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-APP Motor Fuel Excise Tax License Application Instructions

• MFT-510 Motor Fuel Excise Tax Surety Bond

• MFT-510A Motor Fuel Excise Tax Cash Bond

• MFT-508 West Virginia Motor Fuel Importer Report Effective 01/01/2022 Through 12/31/2022 Prior year forms

• MFT-508A Schedule 1A Importer Schedule of Tax-Paid Receipts

• MFT-508B Schedule 2 Importer Schedule of Tax Unpaid Receipts

• MFT-508 MSD Multistate Delivery Worksheet for Heating Fuel

• MFT-508C Schedule 5X Importer Schedule of On-Highway Exempt Motor Fuel Disbursements

• MFT-508D Schedule 11 Importer Schedule of Diversions into West Virginia

• MFT-508E Schedule 11A Importer Schedule of Diversions from West Virginia to Another State

Publications

• TSD-410 Motor Fuel Excise Tax