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.
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.
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
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code