Motor Fuel Terminal Operator

A Motor Fuel Terminal Operator is someone who owns, operates or otherwise controls a terminal.

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.

Additional Information

Point of imposition of Motor Fuels Tax - Shall remit payment to this state at the same time and on the same basis as a supplier.

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 §11-14C.

Forms

  • MFT-510 Motor Fuel Excise Tax Surety Bond
  • MFT-503A Schedule 2A Terminal Operator's Schedule of Receipts
  • MFT-503B Schedule 4A Terminal Operator's Schedule of Disbursements
  • MFT-503C Schedule 1/7A Terminal Operator's Schedule of Inventories
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