H. B. 2083
(By Delegates Manuel, Douglas, Doyle, Faircloth
[Introduced January 19, 1995; referred to the
Committee on Finance.]
A BILL to amend and reenact sections five and eleven-a, article
fourteen, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
exemptions from the excise tax on gasoline, specifically
exempting units of county government buying gasoline or
special fuel in bulk quantities and providing for a refund
of tax paid.
Be it enacted by the Legislature of West Virginia:
That sections five and eleven-a, 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
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 and
purchased 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 to and
purchased by a county board of education when delivered in bulk
quantities of five hundred gallons or more.
(4) 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:
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
(5) 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
(6) All gallons of gasoline and special fuel used and
consumed in stationary off-highway turbine engines.
(7) All gallons of special fuel for heating any public or
private dwelling, building or other premises.
(8) All gallons of special fuel for boilers.
(9) All gallons of gasoline or special fuel used as a dry
cleaning solvent or commercial or industrial solvent.
(10) All gallons of gasoline or special fuel used as
lubricants, ingredients or components of any manufactured product
(11) All gallons of gasoline or special fuel sold to any municipality or agency thereof for use in vehicles or equipment
owned and operated by
such the municipality or agency thereof and
when purchased for delivery in bulk quantities of five hundred
gallons or more.
(12) 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.
(13) All gallons of gasoline or special fuel sold for use as
(14) All gallons of gasoline or special fuel sold for use or
used as a fuel for commercial watercraft.
(15) All gallons of special fuel sold for use or consumed in
railroad diesel locomotives.
(16) All gallons of gasoline or special fuel sold to and
purchased by a unit of county government when delivered in bulk
quantities of five hundred gallons or more.
§11-14-11a. Refund of tax on gasoline or special fuel paid by
any county, county board of education, volunteer
fire department, nonprofit ambulance service and emergency rescue service.
The tax imposed by this article and paid by county
boards of education shall be refunded to the county board of
education. Upon application by a county or county board of
education or upon application and certification by the county
commission to the state tax commissioner that an organization in
the county is a bona fide volunteer fire department, nonprofit
ambulance service or emergency rescue service, the tax imposed by
this article and paid by the organization shall be refunded.
(b) The tax shall be refunded upon presentation to the
commissioner of an affidavit accompanied by the original or top
copy sales slips or invoices, or certified copies thereof, from
the distributor or producer or retail dealer, showing the
purchases, together with evidence of payment thereof, which
affidavit shall set forth the total amount of the gasoline or
special fuel purchased and consumed by the user, and the
commissioner upon the receipt of the affidavit and the paid sales
slips or invoices shall
cause to be refunded refund the tax paid
on gasoline or special fuel purchased and consumed as provided in
(c) The right to receive any refund under the provisions of
this section is not assignable and any assignment thereof is void
and of no effect, nor shall any payment be made to any person
other than the original person entitled thereto using gasoline or
special fuel as set forth in this section. The commissioner
cause a refund to be made refund under the authority of
this section only when the application for the refund is filed
with the commissioner, upon forms prescribed by the commissioner,
no later than the thirty-first day of August for purchases of
fuel made during the preceding fiscal year ending the thirtieth
day of June. Any claim for a refund not timely filed shall not
be construed to be or constitute a moral obligation of the state
of West Virginia for payment. The claim for refund is also
subject to the provisions of section fourteen, article ten of
NOTE: The purpose of this bill is to exempt units of county
government from the excise tax on gasoline.