U.S. Department of Energy | Office of Energy Efficiency and Renewable Energy U.S. Department of Energy Office of Critical Minerals and Energy Innovation

Special Fuel Tax Exemption

Natural gas sold in bulk quantities of 500 gallons or more for use in municipal-owned vehicles may be exempt from the fuel excise tax. To receive the exemption or a refund, municipalities must apply to the State Tax Commissioner along with an affidavit, a copy of invoices, and the paid sales slips.

Refund claims must be filed by August 31 for purchases made in the prior fiscal year.

(Reference West Virginia Code 11-14-3, 11-14-5, 11-14-11a, and 11-14C-9)

Jurisdiction: West Virginia

Type: State Incentives

Technologies: Natural Gas

See all West Virginia Laws and Incentives.