Hurricane Florence has caused an emergency of national scope making it necessary to expedite the movement of vehicles, food, clothing, equipment, building materials, relief workers and supplies needed to assist in this emergency which would impact commerce traveling through the State of West Virginia.
Additionally, while the Hurricane has not directly impacted the State of West Virginia, the Tax Commissioner understands that those businesses left in the wake of this hurricane may have difficulty complying with WV state tax deadlines.
We hope you find this information useful, but if your questions are not answered on this page, we encourage you to call us during normal business hours to speak with one of our representatives. Additionally, you can reach us at the email address below.
We are available Monday through Friday, 8 a.m. to 5 p.m.
Emergency Declarations by Federal Agencies for Motor Carriers and Drivers
An Emergency Declaration Issued by the United States Department of Transportation in advance of Hurricane Florence provides that drivers responding to provide “direct assistance” to an “emergency,” as defined in 49 CFR 390.5 and declared by the Federal Motor Carrier Administration or a governor, are exempt from applicable regulations in all States on their route to the emergency, even though those States may not be involved in the emergency or identified in the USDOT Declaration of Emergency.
Additionally, the Federal Motor Carrier Safety Administration has issued an emergency declaration providing that motor carriers and drivers providing direct assistance to the emergency in the Affected States and jurisdictions based on Hurricane Florence are granted emergency relief from federal regulations found in 49 CFR Part 390 through 399 and West Virginia laws found in §§17E-1-1, et seq., 11-6G-2, et seq.(IRP), and 11-14B-1, et seq. (IFTA); 17A-2B-1-1, et seq. (Motor Carrier Regulations), 17C-16-1, et seq. (Inspection and Load), 17C-17-1, et seq. (Size, Weight, Load) , 17C-17A-1, et seq. (Coal Resource Roads) and 17C-17B-1, et seq. (Public Service Commission). Direct assistance terminates when a driver or commercial motor vehicle is used in interstate commerce when not directly assisting the emergency relief effort.
Emergency Declarations and Relief by the State of WV for Motor Carriers and Drivers
The Governor of the State of WV, by Executive Order, has determined that a state of emergency exists requiring relief from the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) requirements imposed upon the transporters of relief supplies, including food, water, medicine, emergency medical or fire services, petroleum, petroleum products and other commodities. This relief extends to any utility vehicle responding to affected areas in response to power restoration, emergency or fire services and debris removal. This Order shall only apply to those truck and service vehicles involved in the transportation of goods, the restoration of utilities, emergency or fire services and debris removal as part of the emergency relief effort
Additionally, pursuant to this Order, all State agencies shall waive all economic requirements normally associated with interstate motor transportation, for all vehicles providing relief supplies, emergency medical and fire services, power restoration and debris removal for the affected areas. Specifically, these motor carriers are authorized to travel through West Virginia without the payment of permit fees for oversized/overweight vehicles.
To that end:
However, no other restrictions are waived, and does not exempt any other Commercial Driver License (CDL) issuance and safety requirements, drug and alcohol restrictions while driving, hazardous material restrictions or requirements, or insurance requirements.
What does this mean for our responsibilities?
Primarily, it means that commercial motor vehicles travelling through WV to provide direct Hurricane relief are relieved from the Temporary Operating Authority Registration Fee so long as the executive order is valid.
What about other tax relief for businesses in the affected area?
While the exemptions provided by the Governor are primarily concerned with providing efficient relief from the emergency conditions caused by the hurricane, we understand that some businesses with reporting obligations to WV are in the affected area.
To that end, Taxpayers who reside in and businesses whose principal place of business is within the area affected by the Hurricane (namely North Carolina and South Carolina) may apply for extensions of time to file and pay income and business taxes. If you need an extension of time, please use the following forms:
Disaster Relief Extension – Business Taxes
Disaster Relief Extension – Personal Income Tax
Again, such extensions must be filed with our office by September 30, 2018 to be eligible for the relief.
What if I have a casualty loss on a product subject to excise tax?
While rare, it is possible that you could have casualty losses on products subject to the excise tax that you have already stamped prior to the retail sale of a product. In some instances, a casualty loss of the product can lead to a refund of the excise tax already paid and included in the product. In most instances (Wine, Beer, and Soda) accounting for the casualty loss is as simple as adjusting the return in the indicated lines for either casualty loss, breakage, spoilage, etc.
For tobacco taxes, a taxpayer must file a claim for refund (TPT-722) and include with it the tobacco destruction affidavit. These forms are provided below:
Application for Refund/Credit of Tobacco Tax Effective 07/01/2017
Tobacco Destruction Affidavit