Truck Coal Carrier Gets West Virginia Fuel Tax Exemption

A truck transportation business owner is eligible for a fuel tax exemption because he drove his vehicle “off highway” and paid the tax prior to protesting the levy, a West Virginia appeals court held.

Savage Services Corporation proved that it paid the state’s fuel tax by indicating so on its tax returns at its home base of Utah, which led to the state transferring the tax funds to West Virginia, the opinion said.

• The exemption requires tax payment and for the vehicles to have been used outside of highways to qualify for the exemption, which is what Savage Services did, ...