WV HB2169

Eliminates the variable rate component of West Virginia's motor fuel excise tax, leaving only the flat rate of $0.205 per gallon

Removes the 5% variable tax calculated on the average wholesale price of motor fuel that currently applies in addition to the flat rate

Retains existing provisions requiring the Tax Commissioner to determine average wholesale prices annually based on sales data from July 1 through October 31

Maintains the minimum average wholesale price floor of $3.04 per gallon for calculation purposes, though this becomes less relevant with removal of the variable component

Keeps the gasoline gallon equivalent determination process for alternative fuels intact