Introduced Version
House Bill 2396 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2396
(By Delegates Howell, Walters, Pasdon, Kump, Ashley,
Campbell, Moore, Barill, Lawrence, P. Smith and Storch)
[Introduced February 13, 2013; referred to the Committee
on Senior Citizen Issues then Finance.]
A BILL to amend and reenact §11-14C-9 of the Code of West Virginia,
1931, as amended, relating to eliminating the motor fuels tax
on heating oil for residential use by eligible seniors.
Be it enacted by the Legislature of West Virginia:
That §11-14C-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-9. Exemptions from tax; claiming refunds of tax.
(a) Per se exemptions from flat rate component of tax. --
Sales of motor fuel to the following, or as otherwise stated in
this subsection, are exempt per se from the flat rate of the tax
levied by section five of this article and the flat rate may not be
paid at the rack:
(1) All motor fuel exported from this state to any other state
or nation: Provided, That the supplier collects and remits to the
destination state or nation the appropriate amount of tax due on the motor fuel transported to that state or nation: Provided,
however, That this exemption does not apply to any motor fuel which
is transported and delivered outside this state in the motor fuel
supply tank of a highway vehicle;
(2) Sales of aviation fuel;
(3) Sales of dyed special fuel; and
(4) Sales of propane.
(b) Per se exemptions from variable component of tax. -- Sales
of motor fuel to the following are exempt per se from the variable
component of the tax levied by section five of this article and the
variable component may not be paid at the rack:
All motor fuel exported from this state to any other state or
nation: Provided, That the supplier collects and remits to the
destination state or nation the appropriate amount of tax due on
the motor fuel transported to that state or nation: Provided,
however, That this exemption does not apply to any motor fuel which
is transported and delivered outside this state in the motor fuel
supply tank of a highway vehicle.
(c) Refundable exemptions from flat rate component of tax. --
Any person having a right or claim to any of the following
exemptions from the flat rate component of the tax levied by
section five of this article shall first pay the tax levied by this
article and then apply to the Tax Commissioner for a refund as
provided in section thirty-one, article fourteen-c, chapter eleven of this code:
(1) The United States or any agency thereof: Provided, That
if the United States government, or any agency or instrumentality
thereof, does not pay the seller the tax imposed by section five of
this article on any purchase of motor fuel, the person selling tax
previously paid motor fuel to the United States government, or its
agencies or instrumentalities, may then claim a refund of the flat
rate component of tax imposed by said section on those sales;
(2) Any county government or unit or agency thereof;
(3) Any municipal government or any agency thereof;
(4) Any county boards of education;
(5) Any urban mass transportation authority created pursuant
to the provisions of article twenty-seven, chapter eight of this
code;
(6) Any municipal, county, state or federal civil defense or
emergency service program pursuant to a government contract for use
in conjunction therewith, or to any person on whom is imposed a
requirement to maintain an inventory of motor fuel for the purpose
of the program: Provided, That motor fueling facilities used for
these purposes are not capable of fueling motor vehicles and the
person in charge of the program has in his or her possession a
letter of authority from the Tax Commissioner certifying his or her
right to the exemption: Provided, however, That in order for this
exemption to apply, motor fuel sold under this subdivision and subdivisions (1) through (5), inclusive, of this subsection shall
be used in vehicles or equipment owned and operated by the
respective government entity or government agency or authority;
(7) All invoiced gallons of motor fuel purchased by a licensed
exporter and subsequently exported from this state to any other
state or nation: Provided, That the exporter has paid the
applicable motor fuel tax to the destination state or nation prior
to claiming this refund or the exporter has reported to the
destination state or nation that the motor fuel was sold in a
transaction not subject to tax in that state or nation: Provided,
however, That a refund may not be granted on any motor fuel which
is transported and delivered outside this state in the motor fuel
supply tank of a highway vehicle;
(8) All gallons of motor fuel used and consumed in stationary
off-highway turbine engines;
(9) All gallons of special fuel used for heating any public or
private dwelling, building or other premises;
(10) All gallons of special fuel used for boilers;
(11) All gallons of motor fuel used as a dry cleaning solvent
or commercial or industrial solvent;
(12) All gallons of motor fuel used as lubricants, ingredients
or components of any manufactured product or compound;
(13) All gallons of motor fuel sold for use or used as a motor
fuel for commercial watercraft;
(14) All gallons of special fuel sold for use or consumed in
railroad diesel locomotives;
(15) All gallons of motor fuel purchased in quantities of
twenty-five gallons or more for use as a motor fuel for internal
combustion engines not operated upon highways of this state;
(16) All gallons of motor fuel purchased in quantities of
twenty-five gallons or more and used to power a power take-off unit
on a motor vehicle. When a motor vehicle with auxiliary equipment
uses motor fuel and there is no auxiliary motor for the equipment
or separate tank for a motor, the person claiming the refund may
present to the Tax Commissioner a statement of his or her claim and
is allowed a refund for motor fuel used in operating a power
take-off unit on a cement mixer truck or garbage truck equal to
twenty-five percent of the tax levied by this article paid on all
motor fuel used in such a truck;
(17) Motor fuel used by any person regularly operating any
vehicle under a certificate of public convenience and necessity or
under a contract carrier permit for transportation of persons when
purchased in an amount of twenty-five gallons or more: Provided,
That the amount refunded is equal to 6¢ per gallon: Provided,
however, That the gallons of motor fuel have been consumed in the
operation of urban and suburban bus lines and the majority of
passengers use the bus for traveling a distance not exceeding forty
miles, measured one way, on the same day between their places of abode and their places of work, shopping areas or schools; and
(18) All gallons of motor fuel that are not otherwise exempt
under subdivisions (1) through (6), inclusive, of this subsection
and that are purchased and used by any bona fide volunteer fire
department, nonprofit ambulance service or emergency rescue service
that has been certified by the municipality or county wherein the
bona fide volunteer fire department, nonprofit ambulance service or
emergency rescue service is located.
(19) Heating oil used by eligible seniors in their private
dwelling. To be eligible, a senior must be sixty-five years of age
or older whose federal adjusted gross income is one hundred fifty
percent or less of the federal poverty guidelines based upon the
number of individuals in the family unit as determined annually by
the United States Secretary of Health and Human Services.
(d) Refundable exemptions from variable rate component of tax.
-- Any of the following persons may claim an exemption from the
variable rate component of the tax levied by section five of this
article on the purchase and use of motor fuel by first paying the
tax levied by this article and then applying to the Tax
Commissioner for a refund.
(1) The United States or any agency thereof: Provided, That
if the United States government, or any agency or instrumentality
thereof, does not pay the seller the tax imposed by section five of
this article on any purchase of motor fuel, the person selling tax previously paid motor fuel to the United States government, or its
agencies or instrumentalities, may then claim a refund of the
variable rate of tax imposed by said section on those sales.
(2) This state and its institutions;
(3) Any county government or unit or agency thereof;
(4) Any municipal government or any agency thereof;
(5) Any county boards of education;
(6) Any urban mass transportation authority created pursuant
to the provisions of article twenty-seven, chapter eight of this
code;
(7) Any municipal, county, state or federal civil defense or
emergency service program pursuant to a government contract for use
in conjunction therewith, or to any person on whom is imposed a
requirement to maintain an inventory of motor fuel for the purpose
of the program: Provided, That fueling facilities used for these
purposes are not capable of fueling motor vehicles and the person
in charge of the program has in his or her possession a letter of
authority from the Tax Commissioner certifying his or her right to
the exemption;
(8) Any bona fide volunteer fire department, nonprofit
ambulance service or emergency rescue service that has been
certified by the municipality or county wherein the bona fide
volunteer fire department, nonprofit ambulance service or emergency
rescue service is located; or
(9) All invoiced gallons of motor fuel purchased by a licensed
exporter and subsequently exported from this state to any other
state or nation: Provided, That the exporter has paid the
applicable motor fuel tax to the destination state or nation prior
to claiming this refund: Provided, however, That a refund may not
be granted on any motor fuel which is transported and delivered
outside this state in the motor fuel supply tank of a highway
vehicle.
(10) Eligible seniors, as defined in subdivision (19),
subsection (c) of this section, for all invoiced gallons of heating
oil for use in their private dwelling.
(e) The provision in subdivision (9), subsection (a), section
nine, article fifteen of this chapter that exempts as a sale for
resale those sales of gasoline and special fuel by a distributor or
importer to another distributor does not apply to sales of motor
fuel under this article.
NOTE: The purpose of this bill is to exempt eligible seniors
from payment of tax on heating oil in a private dwelling.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.