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 110-14-6 - Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments into State

Universal Citation: 110 WV Code of State Rules 110-14-6

Current through Register Vol. XLI, No. 38, September 20, 2024

6.1. This regulation shall not be construed to require the inclusion in the computation of tax of a distributor or producer, retail dealer, or importer, of any gasoline or special fuel when the same is exported by a person from this State to another state or nation or territories or possessions thereof, nor to require the inclusion in the computation of tax of any gasoline or special fuel shipped in interstate commerce while the same is in transportation; but the gallonage of gasoline or special fuel shipped from another state shall be included in the computation of tax as required by this regulation after the same shall have been divested of its interstate character.

6.1.1. Distributors making shipments of gasoline or special fuel into this State may, as a matter of convenience to purchasers located in this State, assume and pay the tax imposed by W. Va. Code '11-14-1 et seq. and this regulation when written permission so to do is first obtained from the Commissioner.

6.1.2. Those not electing to collect the tax must file a monthly distributor tax return and required schedules listing all customers in West Virginia so the Commissioner may collect the tax from the customer.

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