West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-5 - Exemptions From Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
				There shall be exempted from the excise tax on gasoline or special fuel imposed
				by W. Va. Code '11-14-1
				et seq. and this regulation the following:
5.1.1. All gallons of gasoline or special
				fuel exported from this State to any other state or nation.
5.1.2. All gallons of gasoline or special
				fuel sold to and purchased by the United States or any agency thereof when
				delivered in bulk quantities of five hundred (500) gallons or more.
5.1.2.1. The five hundred (500) gallon
				minimum may be a combination of gasoline and special fuel provided the total
				invoiced amount is five hundred (500) gallons or more.
5.1.2.2. The gasoline and/or special fuel
				must be delivered to bulk storage owned or leased by the United States
				Government or agency thereof and not to a retail sales location.
5.1.2.3. Taxable sales may not be made from
				exempt storage.
5.1.3.
				All gallons of gasoline or special fuel sold pursuant to a government contract,
				in bulk quantities of five hundred (500) gallons or more, for use in
				conjunction with any municipal, county, state or federal civil defense or
				emergency service program, or to any person on whom is imposed a requirement to
				maintain an inventory of gasoline or special fuel for the purpose of any such
				program:
5.1.3.1. That fueling facilities
				used for these purposes are not capable of fueling motor vehicles and the
				person in charge of such program has in his possession a letter of authority
				from the Tax Commissioner certifying his right to such exemption.
5.1.4. All gallons of gasoline or
				special fuel imported into this State in the fuel supply tank or tanks of a
				motor vehicle, other than in the fuel supply tank of a vehicle being hauled.
5.1.4.1. This exemption does not relieve a
				person owning or operating as a motor carrier of any taxes imposed by W. Va.
				Code '11-14A-1
				et seq.
5.1.5. All
				gallons of gasoline and special fuel used and consumed in "stationary
				off-highway turbine engines" as defined in Section 2 of these
				regulations.
5.1.6. All gallons of
				special fuel for heating and public or private dwelling, building or other
				premises.
5.1.6.1. Exempt heating fuel
				invoices must be stamped or imprinted "Not sold for use in an internal
				combustion engine" or the seller may be liable if so consumed.
5.1.6.2. Sales facilities used for this
				purpose shall be marked "not for use as a motor fuel".
5.1.7. All gallons of special fuel for
				boilers.
5.1.8. All gallons of
				gasoline or special fuel used as a dry cleaning solvent or commercial or
				industrial solvent.
5.1.9. All
				gallons of gasoline or special fuel used as lubricants, ingredients or
				components of any manufactured product or compound.
5.1.10. All gallons of gasoline or special
				fuel sold to any municipality or agency thereof for use in vehicles or
				equipment owned and operated by such municipality or agency thereof and when
				purchased for delivery in bulk quantities of five hundred (500) gallons or
				more.
5.1.10.1. The gasoline and/or special
				fuel must be delivered to bulk storage owned or leased by the municipality or
				agency thereof and not to a retail sales location.
5.1.11. All gallons of gasoline or special
				fuel sold to any urban mass transportation authority created pursuant to the
				provisions of W. Va. Code '8-27-1 et seq., for
				use in an urban mass transportation system.
5.1.11.1. Contact Motor Fuel Unit of
				Accounting Division, State Tax Department at (304) 558-8500 for a listing of
				urban mass transportation authorities which are exempt.
5.1.12. All gallons of gasoline or special
				fuel sold for use as aircraft fuel.
5.1.12.1.
				Aircraft fuel shall mean gasoline or special fuel suitable for use in any
				aircraft engine.
5.1.13.
				All gallons of gasoline or special fuel sold for use or used as a fuel for
				commercial watercraft. For the definition of "commercial watercraft", see
				Section 2 of these regulations.
5.1.14. All gallons of special fuel sold for
				use or consumed in railroad diesel locomotives. For the definition of "railroad
				diesel locomotives", see section 2 of the these regulations.
5.1.15. County Parks and Recreation
				Commissions are exempt from tax on gasoline and special fuel when meeting
				requirements under W. Va. Code '7-11-2.
5.1.16. Emergency ambulance services are
				exempt from tax on gasoline and special fuel when meeting requirements under W.
				Va. Code '7-15-13.
				For the manner of claiming this exemption, see Section 11a of these
				regulations.