Form Mft-504 - West Virginia Motor Fuel Supplier/permissive Supplier
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3WV/MFT-504
WEST VIRGINIA MOTOR FUEL SUPPLIER/PERMISSIVE SUPPLIER - Filing Instructions
OVERVIEW:
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Provide all information requested and attach all Required Schedules
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You must file this report monthly, even if no activity occurred during the month.
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Your report must be postmarked by the Last Day of the month following the report month.
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You will be assessed penalties and interest for any late filed report and/or late payment of taxes due.
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Any credit or refund may be applied against any tax department liability.
REQUIRED SCHEDULES:
Schedule 1 – Schedule of Tax-Paid Receipts.
Schedule 2 – Schedule of Tax-Unpaid Receipts.
Schedule 5A – Schedule of Disbursements – Tax Collected Sales to Unlicensed Distributors.
Schedule 5D – Schedule of Disbursements – Tax Collected Sales to Licensed Distributors and Licensed Importers.
Schedule 5E – Schedule of Disbursements – Tax Collected Sales to Licensed Suppliers.
Schedule 5G – Schedule of Exempt Motor Fuel Sold for Taxable Purpose to Licensed Distributors and Licensed Importers.
Schedule 5H – Schedule of Exempt Motor Fuel Sold for Taxable Purpose to Unlicensed Distributors and Licensed Suppliers.
Schedule 7A – Schedule of Disbursements – Exported Sales, Destination state tax collected.
Schedule 7B – Schedule of Disbursements – Exported Sales, West Virginia tax collected.
INSTRUCTIONS – COMPLETE WORKSHEET A: BEFORE COMPLETING SECTIONS 1, 2, AND FRONT OF RETURN
WORKSHEET A
TAXABLE INVOICED GALLONS – Report in Whole Gallons
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Line 1
By product type - Enter invoiced gallons sold West Virginia tax collected to Unlicensed Distributors, and Licensed Suppliers.
NOTE – You must file a Supplier/Permissive Supplier Disbursements Schedule (5A) for West Virginia tax-collected sales to Unlicensed
Distributors for each product type. You must file a Supplier/Permissive Supplier Disbursements Schedule (5E) for tax-collected sales to
Licensed Suppliers for each product type.
Total Invoiced Gallons on Schedule 5A plus the Total Invoiced Gallons on Schedule 5E must match Line 1 on Worksheet A.
Line 2
Enter invoiced gallons of West Virginia exempt motor fuel sold for a taxable purpose (use on-highway) to Unlicensed Distributors and
Licensed Suppliers.
NOTE – If you sold or used exempt motor fuel for a taxable purpose, you must file a Supplier/Permissive Supplier Disbursement Schedule
(5H) for exempt motor fuel sold for a taxable purpose.
The Total Invoiced Gallons on Schedule 5H must match Line 2 on Worksheet A.
Line 3
By product type - Enter invoiced gallons sold West Virginia tax collected to Licensed Distributors, Licensed Importers and Licensed
Exporters.
NOTE – You must file a Supplier/Permissive Supplier Disbursements Schedule (5D) for tax-collected sales to Licensed Distributors and
Licensed Importers for each product type. You must also file Supplier/Permissive Supplier Export Schedule (7B) for motor fuel sold for
export with West Virginia tax collected.
The Total Invoiced Gallons on Schedule 5D and Schedule 7B must match Line 3 on Worksheet A.
Line 4
Enter invoiced gallons of exempt motor fuel sold for a taxable purpose (on-highway use) to Licensed Distributors and Licensed Importers.
NOTE – If you sold or used exempt motor fuel for a taxable purpose, you must file a Supplier/Permissive Supplier Disbursement Schedule
5G for exempt motor fuel sold for a taxable purpose.
The Total Invoiced Gallons on Schedule 5G must match Line 4 on Worksheet A.
Line 5
Multiply Line 3 (Gasoline, Gasohol, Undyed Diesel and Clear Kerosene/Other) by Flat Rate Tax and enter totals by each product type.
Line 6
Multiply Line 4 (Propane, Aviation Gasoline and Jet Fuel) by Flat Rate Tax and enter totals by each product type.
Line 7
Multiply Line 3 (all fuel types) and Line 4 ((Propane, Aviation Gasoline and Jet Fuel) by Variable Rate Tax and enter totals by each
product type.
Line 8
Add Lines 5, 6, and 7 and enter totals by each product type.
Line 9
Add Line 8 (all columns) and enter total.
Line 10 Multiply Line 9 by .0075 enter total and transfer the Distributor Discount total to front of report, Line 2.
Line 11 By product type - Add Lines 1, 2, 3, and 4 and enter the Gross Taxable Gallons.
Line 12 By product type - Enter the number of invoiced gallons received tax-paid during the report period.
NOTE – You must file a Supplier/Permissive Supplier Tax-Paid Receipt Schedule (1) for each product type.
The Total Invoiced Gallons on Schedule 1 must match Line 12 on Worksheet A.
Line 13 By product type - Subtract Line 12 from Line 11 - Enter total Net Taxable Gallons. Transfer by product type to Section 1 Line 1 and 4
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