Go to Wolters Kluwer VitalLaw.comGo to Wolters Kluwer VitalLaw.com
VitalLaw®
  • Find answers to your questions
  • Log in to access your subscriptions
In depth. On point.
In depth. On point.
  • Home
  • Legal Directory
  • Home
  • Legal Directory
In depth. On point.
  • Articles
  • Articles
    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Arizona—Sales and Use Tax: Updated Combined Tax Rate Chart Released for Phoenix
    • California—Motor Fuel Tax: Counties May Qualify as an Exempt Bus Operator
    • Hawaii—Personal Income Tax: Amended Rule Incorporates Withholding Tables for Tax Years Beginning After 2025
    • Indiana—Sales and Use Tax: Revised Guidance Issued Regarding County Innkeepers' Taxes
    • Indiana—Tobacco Tax: Revised Guidance Issued on Cigarette Tax
    • Minnesota—Sales and Use Tax: Guidance On Coupons And Discounts Updated
    • Missouri—Sales and Use Tax: Local Tax Rate Changes Announced
    • New Jersey—Corporate, Personal Income Taxes: Charitable Contribution Deduction Guidance Issued
    • New Jersey—Motor Fuel Tax: Gas Tax Rate Increase Announced
    • New Jersey—Personal Income Tax: OBBBA Gross Income Tax Guidance Issued
    • New York—Multiple Taxes: Interest Rates for First Quarter of 2026 Announced
    • New York—Sales and Use Tax: Publication Revised to Reflect Extended Expiration Dates of Additional Taxes in Various Localities
    • Washington—Sales and Use Tax: Guidance Provided on Workforce Education Investment Surcharge
    • West Virginia—Motor Fuel Tax: Variable and Combined Motor Excise Tax Rates Announced for 2026
    • West Virginia—Multiple Taxes: 2026 Interest Rates Announced
  • Articles
  • Articles

    State Tax Day - Current, S.16, West Virginia—Motor Fuel Tax: Variable and Combined Motor Excise Tax Rates Announced for 2026, (Dec 4, 2025)

    West Virginia announced the variable and combined motor excise fuel tax rates for the 2026 calendar year. The excise tax consists of a flat rate and variable rate based on the average wholesale fuel prices for the calendar year. The notice lists the ...

    West Virginia announced the variable and combined motor excise fuel tax rates for the 2026 calendar year. The excise tax consists of a flat rate and variable rate based on the average wholesale fuel prices for the calendar year. The notice lists the flat, variable, and combined tax rates that apply to conventional motor fuel, including gasoline and diesel, and alternative motor fuel, including natural gas and petroleum gas or propane.

    Administrative Notice 2025-13, West Virginia Tax Division, December 1, 2025, ¶401-621

    Other References:

    Explanations at ¶40-001

    Explanations at ¶40-007

    © 2026 CCH Incorporated and its affiliates and licensors. All rights reserved.

    • Manage Cookie Preferences
    • Privacy Statement
    • Terms of Use