Motor Fuel Terminal Operator

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

Licensing Requirements

Bonding Requirements

Motor Fuel Licensee Information

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 - 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