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Does a West Virginia licensed importer and transporter need to include transactions on the transporter report where they own the product?

6 Answers
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Does a West Virginia licensed importer and transporter need to include transactions on the transporter report where they own the product?

May 30, 2019

Product is considered a transporter activity for import/ export/distribution of product owned by a licensee.
Product is not considered a transporter activity for import/ export/distribution of product owned by a licensee.
Generally, federal agencies are not exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
Generally, federal agencies are exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
Product is considered a transporter activity for import/ export/distribution of product owned by a licensee.
Product is not considered a transporter activity for import/ export/distribution of product owned by a licensee.

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Are federal government agencies exempt from motor fuel sales?

6 Answers
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Are federal government agencies exempt from motor fuel sales?

Mar 19, 2019

Generally, federal agencies are exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
Generally, federal agencies are not exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
Product is not considered a transporter activity for import/ export/distribution of product owned by a licensee.
Product is considered a transporter activity for import/ export/distribution of product owned by a licensee.
Generally, federal agencies are exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
Generally, federal agencies are not exempt from federal excise tax on motor fuels. An exemption exists for any liquid sold for use or used as supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.

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