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West Virginia IFTA Requirements

West Virginia IFTA State Tax Overview

- Updated April 27, 2023 - 8.00 AM - Admin, Trucklogics

The State of West Virginia is a member of the International Fuel Tax Agreement (IFTA).

Read through this page to learn everything related to West Virginia’s registration and IFTA
renewal process.

You will learn about IFTA reporting requirements, late penalties, and links to other
important resources.

1. Who Is Required To Register for West Virginia?

If you own a qualified motor vehicle in West Virginia, you must register for IFTA filing in the state. A qualified motor vehicle is a motor vehicle used, designed, or maintained to transport persons or property having:

  • Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Having three or more axles regardless of weight; or
  • The combined weight exceeds 26,000 pounds or 11,797 kilograms.

Qualified Motor Vehicles do not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers, and buses exclusively for personal use.

2. New West Virginia IFTA Fuel Tax Accounts

You can submit a West Virginia application form by mail, fax, or in person to the Division of Motor Vehicles. There is a $5 fee for each set of decals. You will need one set per qualified vehicle. You should receive your decals in 3-5 business days. Same day decals are available when you apply in person.

3. West Virginia IFTA Renewals

Renewal applications can be completed by mail.

4. Quarterly West Virginia IFTA Returns

The deadlines to file West Virginia quarterly IFTA returns are as follows:

West Virginia Reporting Periods West Virginia IFTA Filing Deadlines
January - March April 30
April - June July 31
July - September October 31
October - December January 31

*If the due date falls on a Saturday, Sunday or legal holiday, the next business day is considered the tax reporting filing due date.

Note: An West Virginia IFTA fuel tax report must be filed even if no fuel was used.

5. West Virginia IFTA Penalties

A late penalty of $50 or 10% of the tax due, whichever is greater, is added to late returns received. Interest is also added to all late tax payments at a rate of 1% per month.

Even if you have a net refund, interest still applies for any fuel use tax underpayment. Interest is calculated from the day after the due date of the return until the date the payment is made.

6. West Virginia IFTA Audits

West Virginia IFTA audits are used to verify compliance. All base jurisdictions must audit 3% of the IFTA accounts in their state per year. Carriers will be contacted in writing at least 30 days before the audit and must have their records available for the audit.

For more details, see www.transportation.wv.gov or let TruckLogics take the paperwork out of your way by using our West Virginia Quarterly IFTA Filing Services!

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