H. B. 4440
(By Delegates Hunt (By Request), J. Smith,
Webb, Rowe, Cann, Stemple and Spencer)
[Introduced February 8, 2000; referred to the
Committee on Finance.]
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 exempting
propane gas used for home consumption from the excise tax on
gasoline or special fuel.
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 and
purchased by the United States or any agency of the United States
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 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;
(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
this chapter;
(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
or compound;
(11) All gallons of gasoline or special fuel sold to any
municipality or agency of a municipality for use in vehicles or
equipment owned and operated by the municipality or agency of a
municipality 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
aircraft fuel;
(14) All gallons of gasoline or special fuel sold for use or
used as a fuel for commercial water craft;
(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; and
(17) All gallons of special dyed diesel fuel; and
(18) All gallons of propane gas for home consumption use.
NOTE: The purpose of this bill is to exempt sales of
propane gas for home consumption use from the imposition of the
excise tax on gasoline or special fuel.
Strike-throughs indicate language which would be stricken;
underscoring indicates language which would be added.