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.