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
Motor fuel imported into 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