Form Vmft-501 - Distributor Report Po Box 2991 Charleston, Wv 25330-2991 - West Virginia Motor Fuel Page 2
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1
2INSTRUCTIONS – WEST VIRGINIA MOTOR FUEL DISTRIBUTOR REPORT
FILING INFORMATION
OVERVIEW:
REQUIRED SCHEDULES:
•
Schedule 1 - Schedule of Tax-Paid Receipts
PROVIDE ALL INFORMATION REQUESTED ON THIS REPORT.
•
Schedule 2 - Schedule of Untaxed Receipts
Your report must be postmarked by the Last Day of the month following the report month.
Schedule 5 - Schedule of Tax Collected Disbursements
•
ATTACH ALL REQUIRED SCHEDULES.
Schedule 5X - Schedule of motor fuel exempt from flat rate sold for
use on highway
DISTRIBUTOR INFORMATION:
Enter your Federal Employment Identification Number (FEIN), Name, Mailing Address, City, State, and Zip Code, your Phone Number, Fax Number, and E-Mail Address, if
applicable.
TAX CALCULATION
Line 1.
For each product type, enter the number of gallons received Tax Unpaid. Dyed motor fuel, propane and aviation fuel subject to the variable rate.
NOTE – You must file a Distributor Schedule of Tax-Unpaid Receipts Schedule 2.
The Total Invoiced Gallons on Schedule 2 must match Line 1, Total Gallons Received Tax Unpaid, on this report.
Line 2.
For each product type applicable to the flat rate, enter the result of the following:
Line 1 multiplied by .2050.
Line 3.
For each product type, enter the result of the following:
Line 1 multiplied by $.11.
Line 4.
Enter invoiced gallons of fuel exempt from the flat rate used for taxable purpose (on-highway).
NOTE – You must file a Distributor Schedule of Motor Fuel exempt from flat rate sold for use on highway. Schedule 5X.
The Total Invoiced Gallons on Schedule 5X must match Line 4, Motor fuel exempt from flat rate, Sold For Taxable Use, on this report.
Line 5.
Fuel exempt from flat rate sold for taxable use tax due; enter the result of the following:
Line 4 multiplied by $.2050.
Line 6.
Tax Due; enter the result of the following:
Add lines 2, 3 and 5.
Line 7.
Total Tax Due; enter the result of the following:
Add line 6 for all columns and enter total.
CERTIFICATION:
.
PROVIDE THE REQUESTED INFORMATION FOR THE AUTHORIZED REPRESENTATIVE
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