W. Va. Code R. § 110-14-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-14-5 - Exemptions From Tax

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.

W. Va. Code R. § 110-14-5