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 110-14-2 - Definitions

2.1. "Actual metered gallons" means, in addition to amounts computed by mechanical devices which measure and record directly in digital terms, all amounts computed by other methods of computing quantities commonly employed by persons engaged in the sale of petroleum products, including, but not limited to, tank or barge strappings and other graduated lineal devices.

2.2. "Aircraft fuel" means gasoline and special fuel suitable for use in any aircraft engine.

2.3. "Commercial watercraft" means any boat, ship, towboat, or barge for hauling freight or passengers, loaded or empty, operating on the waterways of this State; but does not include personal pleasure boats, which is a refundable use, or auxiliary equipment such as pumps, compressors or dredges.

2.4. "Commissioner" or "Tax Commissioner" means the tax Commissioner of the State of West Virginia or his duly authorized agent.

2.5. "Dealer" as defined in W. Va. Code '47-11C-2, means any person, other than an agent or employee of a producer, who is engaged in the retail sale of petroleum products under a franchise agreement as defined in this Section.

2.6. "Distributor" or "producer" means and includes every person:

2.7. "Franchise agreement" means a written agreement between a producer and a dealer under which the dealer is granted the right to use a trademark, trade name, service mark, or other identifying symbol or name owned by the producer, or a written agreement between a producer and a dealer by which the dealer is granted the right to occupy premises owned, leased or controlled by the producer, for the purpose of engaging in the retail sale of petroleum products of the producer.

2.8. "Gallon" means two hundred thirty-one (231) cubic inches of liquid measurement, by volume: Provided, That the Commissioner may by rule and regulations prescribe other measurement or definition of gallon.

2.9. "Gasohol" means a mixture of gasoline with alcohol, of which at least ten percent (10%) of the mixture is alcohol. Alcohol contained in gasohol includes ethanol and methanol but not alcohol produced from petroleum or natural gas.

2.10. "Gasoline" means any product commonly or commercially known as gasoline, regardless of classification, suitable for use as fuel in an internal combustion engine, except special fuel as hereinafter defined.

2.11. "Highway" means every way or place of whatever nature open to the use of the public as a matter of right for the purpose of vehicular travel, which is maintained by this State or some taxing subdivision or unit thereof or the federal government or any of its agencies.

2.12. "Importer" means every person, resident or nonresident, other than a distributor, who receives gasoline or special fuel outside this State for use, sale or consumption within this State, but shall not include the fuel in the supply tank of a motor vehicle, or a person paying the motor carrier road tax as provided for in W. Va. Code '11-14A-1 et seq.

2.13. "Interstate motor carrier" means any taxpayer whose motor carriers operate in interstate commerce and travel upon the highways of West Virginia and states other than West Virginia.

2.14. "Motor carrier" means any passenger vehicle which has seats for more than nine (9) passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles which is operated or caused to be operated by any person on any highway in this State.

2.15. "Motor vehicle" means automobiles, motor carriers, motor trucks, motorcycles and all other vehicles or equipment, engines or machines which are operated or propelled by combustion of gasoline or special fuel.

2.16. "Person" means and includes any individual, firm, partnership, limited partnership, joint adventure, association, company, corporation, organization, syndicate, receiver, trust or any other group or combination acting as a unit, in the plural as well as the singular number, and means and includes the officers, directors, trustees or members of any firm, partnership, limited partnership, joint adventure, association, company, corporation, organization, syndicate, receiver, trust or any other group or combination acting as a unit, in the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.

2.17. "Petroleum carrier" means any person who hauls or transports gasoline or special fuel within this State or one any navigable rivers which are within the jurisdiction of this State.

2.18. "Purchase" means and includes any acquisition of ownership of property or of a security interest for a consideration.

2.19. "Railroad diesel locomotives" means any self-propelled diesel powered railroad equipment that cannot be operated off of the railroad.

2.20. "Receive" means any acquisition of ownership or possession of gasoline or special fuel.

2.21. "Retail dealer" means any person not a distributor or producer who sells gasoline or special fuel from a fixed location in this State to users.

2.22. "Sale" means any transfer, exchange, gift, barter, or other disposition of any property or security interest for a consideration.

2.23. "Special fuel" means any gas or liquid, other than gasoline, used or suitable for use as fuel in an internal combustion engine. The term "special fuel" shall include products commonly known as natural or casing-head gasoline, but shall not include any petroleum product or chemical compound such as alcohol, industrial solvent, heavy furnace oil, lubricant, etc., not commonly used nor practicably suited for use as fuel in an internal combustion engine.

2.24. "Stationary off-highway turbine engine" means any turbine type engine (not a piston-type engine) which is attached to real property, which is immobile, or which is not portable.

2.25. "Supply tank" means any receptacle on a motor vehicle from which gasoline or special fuel is supplied for the propulsion of the vehicle or equipment located thereon, exclusive of a cargo tank. A supply tank includes a separate compartment of a cargo tank used as a supply tank, and any auxiliary tank or receptacle of any kind from which gasoline or special fuel is supplied for the propulsion of the vehicle, whether or not such tank or receptacle is directly connected to the fuel supply line of the vehicle.

2.26. "Tank wagon" means and includes any motor vehicle or vessel with a cargo tank or cargo tanks ordinarily used for making deliveries of gasoline or special fuel or both for sale or use.

2.27. "Tax" includes, within its meaning, interest, additions to tax and penalties, unless the intention to give it a more limited meaning is disclosed by the context.

2.28. "Taxpayer" means any person liable for any tax, interest, additions to tax or penalty under the provisions of W. Va. Code '11-14-1 et seq.

2.29. "User" means any person who purchases gasoline or special fuel for use as fuel and uses such fuel in an internal combustion engine owned or operated by such person.