Motor Fuel Supplier/Permissive Supplier

The Motor Fuel Supplier/Permissive Supplier return is used to report motor fuel sales at the terminal where you are a position holder.

A Supplier is someone that is:

  1. Subject to the general taxing jurisdiction of this state;
  2. Registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system; and
  3. One of the following:
    1. A position holder in motor fuel in a terminal or refinery in this state and may concurrently be a position holder in motor fuel in another state; or
    2. A person who receives motor fuel in this state pursuant to a two-party exchange.

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

West Virginia suppliers of motor fuel are required to collect and remit Motor Fuel Excise Tax on the removal of motor fuel from the bulk transfer terminal system. The tax must be collected from the person removing the motor fuel from the facility. If the motor fuel is to be exported to another state or nation, it is not subject to West Virginia’s Motor Fuel Excise Tax if the supplier collects and remits to the destination state or nation the appropriate amount of tax due on the motor fuel that is to be transported to that state or nation.

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 imported into this state in the motor fuel supply tank or tanks of a motor vehicle. Propane is exempted from Flat rate for heating.
  2. 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-504 MFT-504 West Virginia Motor Fuel Supplier/Permissive Supplier Report Effective 01/01/2021 Through 12/31/2021 Prior year forms
  • MFT-504 Motor Fuel Supplier / Permissive Supplier Worksheet A Taxable Invoiced Gallons - Effective January 1, 2021 Through December 31, 2021 Prior year forms
  • MFT-504A Schedule 1 Supplier/Permissive Supplier Schedule of Tax Paid Receipts
  • MFT-504B Schedule 2 Supplier/Permissive Supplier Schedule of Tax Unpaid Receipts
  • MFT-504C Schedule 5A Supplier/Permissive Supplier Schedule of Disbursements Tax Collected Sales to Unlicensed Distributors
  • MFT-504D Schedule 5D Supplier/Permissive Supplier Schedule of Disbursements Tax Collected Sales to Licensed Distributors and Licensed Importers
  • MFT-504E Schedule 5E Supplier/Permissive Supplier Schedule of Disbursements Tax Collected Sales to Licensed Suppliers
  • MFT-504F Schedule 5G Schedule of Disbursements: Exempt Motor Fuel Sold for Taxable Purposes to Licensed Distributors and Licensed Importers
  • MFT-504G Schedule 5H Schedule of Disbursements: Exempt Motor Fuel Sold for Taxable Purposes to Unlicensed Distributors and Licensed Suppliers
  • MFT-504H Schedule 7A Schedule of Disbursements: Exported Sales Destination State Tax Collected
  • MFT-504I Schedule 7B Exported Sales West Virginia Tax Collected
  • MFT-504J Schedule 7C Supplier/Permissive Supplier Schedule of Disbursements *New for 2015*