Fuel licenses: Aircraft fuel

How to get your license

1. Complete a Fuel Tax Application for Motor, Special, and Aircraft Fuel.
2. Notarize the legal history portion for each corporate officer/partner listed on the application.
3. Get 2 fingerprint cards for each corporate officer/partner (limit of 3 sets). These are used for background checks.
4. Include $50 for each background check conducted.
5. Get a fuel tax bond for each type of fuel.
6. Send your application, supporting documents and fees to:
   
   Prorate/Fuel Tax
   Department of Licensing
   PO Box 9228
   Olympia, WA 98507-9228

How to file your tax return

Complete an Jet Fuel Tax Return or Aviation Gasoline Tax Return and:

• If you’re including a payment, mail your completed return and a check to:
  
  Prorate and Fuel Tax
  Department of Licensing
  PO Box 3777
  Seattle, WA 98124-3777
• If you’re sending only your return (without a payment), mail or fax it to:
  
  • Mail:
    
    Fuel Tax Section
    Department of Licensing
    PO Box 9228
    Olympia, WA 98507-9228
  • Fax: 360-570-7842

For more information about completing your return, see Aircraft Fuel Distributor Jet Fuel and Aviation Gas Tax Return Instructions.

Aircraft fuel tax rate

Due dates

Tax payments must be received by the Washington State Treasurer on or before the following dates:

*If your payment is received after the due date, you’ll be charged a penalty. If your payment is received after the 1st of the following month, interest will accrue.

Payment options

• If you owe $50,000 or more, pay only by electronic funds transfer (EFT).
• If you owe less than $50,000, pay by check, money order, or electronic funds transfer.

Contact your bank to complete EFTs. Submit a separate transmittal for each tax type and use these tax codes:

Related Laws and Rules

• RCW 82.42: Aircraft fuel tax
• WAC 308-78: Aircraft fuel tax

Questions?

If you have questions, please call 360-664-1852 or email us at prftdistributor@dol.wa.gov.