Senate Bill No. 132
(By Senators Craigo, Dittmar and Brackenrich)
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[Introduced February 26, 1993; referred to
the Committee on Finance.]
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A BILL to amend and reenact section five, article fourteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to exemptions
from the gasoline and special fuels excise tax; creating an
exemption from the tax for fuel purchases made by a county
or an agency of the county; and removing bulk sales
requirements for an exemption granted to a municipality or
an agency of the municipality.
Be it enacted by the Legislature of West Virginia:
That section five, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-5. Exemptions from tax.
There shall be exempted from the excise tax on gasoline or
special fuel imposed by this article the following:
(1) All gallons of gasoline or special fuel exported from
this state to any other state or nation.
(2) All gallons of gasoline or special fuel sold to andpurchased by the United States or any agency thereof when
delivered in bulk quantities of five hundred gallons or more.
(3) All gallons of gasoline or special fuel sold pursuant to
a government contract, in bulk quantities of five hundred gallons
or more, for use in conjunction with any municipal, county, state
or federal civil defense or emergency service program, or to any
person on whom is imposed a requirement to maintain an inventory
of gasoline or special fuel for the purpose of any such program:
Provided, That fueling facilities used for these purposes are not
capable of fueling motor vehicles and the person in charge of
such program has in his possession a letter of authority from the
tax commissioner certifying his right to such exemption.
(4) All gallons of gasoline or special fuel imported into
this state in the fuel supply tank or tanks of a motor vehicle,
other than in the fuel supply tank of a vehicle being hauled.
This exemption does not relieve a person owning or operating as
a motor carrier of any taxes imposed by article fourteen-a of
this chapter.
(5) All gallons of gasoline and special fuel used and
consumed in stationary off-highway turbine engines.
(6) All gallons of special fuel for heating any public or
private dwelling, building or other premises.
(7) All gallons of special fuel for boilers.
(8) All gallons of gasoline or special fuel used as a dry
cleaning solvent or commercial or industrial solvent.
(9) All gallons of gasoline or special fuel used aslubricants, ingredients or components of any manufactured product
or compound.
(10) All gallons of gasoline or special fuel sold to any
county, municipality or agency thereof for use in vehicles or
equipment owned and operated by the county, municipality or any
agency of the county or municipality.
(11) All gallons of gasoline or special fuel sold to any
urban mass transportation authority, created pursuant to the
provisions of article twenty-seven, chapter eight of this code,
for use in an urban mass transportation system.
(12) All gallons of gasoline or special fuel sold for use as
aircraft fuel.
(13) All gallons of gasoline or special fuel sold for use or
used as a fuel for commercial watercraft.
(14) All gallons of special fuel sold for use or consumed in
railroad diesel locomotives.
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(NOTE: The purpose of this bill is to grant counties and
their agencies the same exemption from the gasoline and special
fuels excise tax as is granted municipalities and their agencies.
The bill also removes the requirement that the exemption apply to
bulk sales in quantities of five hundred gallons.)