Sales Tax State Activity Update - May 2004

West Virginia Amends the Motor Carrier Road Tax Code

West Virginia State Legislature has amended the motor carrier road tax and International Fuel Tax Agreement codes by clarifying motor carrier tax terms and extending the road tax to household goods carriers and independent contractors; establishing liability for tax between lessors and lessees; and restating the method of computing tax. In addition, the Bill also increases the penalty for failure to file a return when no tax is due; approves an interest rate on delinquent motor carrier road tax to be one percent per month, provides authority of state to determine applicability of state law in the event of inconsistency with the international fuel tax agreement.

(West Virginia HB 4567, Effective 07/01/2004) 05/04

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