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.

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.

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

**Update: Beginning July 1, 2023, any taxpayers who utilize the Multistate Delivery Worksheet for Heating Fuel MFT-508 MSD will complete this form using the Motor Fuel Importer and Exporter Spreadsheet Templates and available MyTaxes returns.

**Please note:For the tax period beginning March 2023, all Motor Fuel returns filed with supporting schedules containing more than 10 lines of information are required to be filed electronically on MyTaxes.

  • MFT-510 Motor Fuel Excise Tax Surety Bond
  • 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

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