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
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