Fuel tax facts

Things to know

The Taxpayer Access Point (TAP) online system is now available. It's an easier and faster way to manage your fuel tax accounts. Register your account through TAP.

The Prorate and Fuel Tax (PRFT) program provides services related to fuel tax and commercial motor carriers including:

Types of fuel tax

Type Fund Supports
Motor vehicle fuel or special fuel tax Motor Vehicle Fund Highway programs including:
  • Constructing and maintaining state, city, and county roads, bridges, and ferries.
  • Purchasing right of ways.
  • Installing, maintaining, and operating traffic and signal lights.
  • Policing state public highways.
  • Operating movable span bridges.
Aircraft fuel tax Aeronautics Fund Aeronautics Commission and public airports.
Heating oil insurance fee Pollution Liability Insurance Agency (PLIA) We collect the fee on behalf of PLIA. Contact PLIA (plia.wa.gov) with any questions about this fee.

PRFT receives tax return information on fuel taxes from licensed:

  • Distributors
  • Suppliers
  • Blenders

These businesses distribute, sell, and blend different types of fuels within Washington State. We collect and distribute the tax to fund Department of Transportation (wsdot.wa.gov) projects.

The public pays the "fuel tax" with the purchase of each gallon of fuel. Fuel tax is applicable when fuel is used in a motor vehicle on the highways as defined in law. You can find fuel tax rates on the Fuel tax refund page in the “Rates (per gallon)” and by dates.Fuel tax distribution chart

If you purchased fuel with the fuel tax included, you might be eligible for a refund of this tax if it's used for:

  • Boating
  • Construction
  • Farming
  • Logging
  • Landscape or lawn maintenance
  • Another off-road purpose

Visit the Fuel tax refund page to see if you qualify.

Some government agencies may be exempt from paying fuel tax. Examples include:

  • Local city and county municipalities for road construction and maintenance
  • Firefighting equipment using special fuel
  • U.S. government and armed forces using special fuel or motor fuel for export
  • Special transportation needs

Related information

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