West Virginia

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: At the terminal rack, Import into State Diesel: At the terminal rack, Import into State Aviation Fuel: At the terminal rack, Import into State Jet Fuel: At the terminal rack, Import into State

Rate reported

Gasoline: $0.357 cents/gallon, includes variable rate / Diesel: $0.357 cents/gallon, includes variable rate

Gallons basis

Calculation basis: Billed Gallons Please provide the reference information: §11-14C-5. Taxes levied; rate. (a) There is hereby levied on all motor fuel an excise tax composed of a flat rate equal to $.205 per invoiced gallon and, on alternative fuel, on each gallon equivalent, plus a variable component comprised of: (1) On motor fuel other than alternative fuel, either the tax imposed by section eighteen-b, article fifteen of this chapter or the tax imposed under section thirteen-a, article fifteen-a of this chapter, as applicable. The variable component shall be equal to five percent of the a

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: WV charges no additional fees on reportable products.

Rate updates

Please list any rate updates for your state: Per Administrative Notice 2025-13, the Motor Fuel Excise tax rate of CNG was increased from $0.2340/gallon to $0.2370/gallon, the rate of LNG was increased from $0.1560/gallon to $0.1590/gallon and the on-road Propane rate was decreased from $0.1950/gallon to $0.1940/gallon.

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: WV taxes gasoline, clear diesel, and dyed diesel. There is a flat rate component and a variable rate component. The Combined rate is applied to on road fuels and variable rate only applies to dyed, aviation and off-road fuels. The Motor Fuel rates traditionally change on January 1st of the calendar year, with exception to 2017 when a rate change occurred mid-year. Tax is imposed on volume and is collected on the last day of the following month.

Scheduled changes

Variable component recalculated each January 1.

Confidence

high

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Charleston, WV