Motor carrier fuel/Highway use/Mileage tax - West Virginia

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
• Has three or more axles regardless of weight; or
• Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

Fuel use tax

Carriers operating the following vehicles intrastate only in West Virginia are required to obtain West Virginia motor carrier road tax registration:

• Vehicles having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
• Vehicles having three or more axles regardless of weight; or
• Vehicles used in combination when the gross vehicle or registered gross vehicle weight of such combination exceeds 26,000 pounds or 11,797 kilograms

Intrastate carriers file the annual Motor Carrier Road Tax reports for the calendar year (January 1 - December 31). Reports are due January 31.

Operators must secure an identification marker/decal for each vehicle. Markers are issued annually at a cost of $5 per vehicle and are valid for the calendar year. The marker/decal must be affixed to the lower rear of the driver's side door of the vehicle.

The State Tax Department issues a Transporter's Permit or Transportation Permit for new vehicle dealers “for use on new motor vehicles driven under their own power from the factory or distributing place of a manufacturer, or other dealer, to a place of business of the new vehicle dealer, or from the place of business of a new vehicle dealer to a place of business of another dealer, or when delivered from the place of business of the new vehicle dealer to the place of business of a purchaser to whom title passes on delivery.” The fee for the permit is $15. They are valid for the calendar year for which they are issued and tax reporting is required.

Tax refunds or credits