Senate Bill No. 172
(By Senator Love)
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[Introduced February 16, 2001; 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 exempting propane gas for
home heating or cooking use 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 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;
(17) All gallons of special dyed diesel fuel; and
(18) All gallons of propane gas for off road
home heating or
cooking
use.
NOTE: The purpose of this bill is to exempt propane gas for
home heating or cooking use from the excise tax on gasoline or
special fuel.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.