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 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