Articles Posted in Transportation Law

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W. Va. Code 11-15A-10a affords taxpayers a credit for sales taxes paid to other states, which offsets the West Virginia Motor Fuel Use Tax (“use tax”) a fuel importer must pay under W. Va. Code 11-15A-13a. After it was assessed a use tax on the fuel it uses in West Virginia, CSX Transportation sought a refund of the sales taxes it had paid on its motor fuel purchases to cities, counties, and localities of other sales pursuant to section 11-15A-10a. The Tax Commissioner rejected the refund request. The Office of Tax Appeals (OTA) granted CSX’s refund request and vacated the assessment, finding that CSX was entitled to a credit under section 11-15A-10a for the sales taxes it paid to other states’ subdivisions on its purchases of motor fuel therein. The circuit court affirmed. The Tax Commissioner appealed, arguing that the circuit court erred by not limiting the credit to sales taxes paid only to other states upon the purchase of a motor fuel. The Supreme Court affirmed, holding that the sales tax credit afforded by section 11-15A-10a applies both to sales taxes paid to other states and to sales taxes paid to the municipalities of other states. View "Matkovich v. CSX Transportation, Inc." on Justia Law

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The City of Morgantown passed an ordinance seeking to regulate the weight and size of certain vehicles using a portion of West Virginia State Route 7 that passes through Morgantown. Plaintiffs filed a complaint arguing that the ordinance was preempted by state law. The circuit court granted Plaintiffs’ motion for summary judgment. The Supreme Court affirmed, holding that a municipality is not statutorily authorized to prohibit the operation of trucks or to impose limitations on the size or weight thereof on a connecting part of the state road system, and therefore, Morgantown was not authorized to regulate the size or weight of trucks traveling on the portion of W. Va. Route 7 that lies within the city. View "City of Morgantown v. Nuzum Trucking Co." on Justia Law

Posted in: Transportation Law