Fuel licenses: Motor vehicle fuel or special fuel

What is motor vehicle or special fuel?

  • Motor vehicle fuel: Gasoline, ethanol, and any other inflammable gas or liquid used to propel motor vehicles or motorboats.
  • Special fuel: Diesel, biodiesel, and any other combustible gas or liquid used to propel motor vehicles except those defined as motor vehicle fuel. Dyed diesel and dyed biodiesel aren’t considered special fuel unless they’re used in violation of Washington law.

How to get your license

  1. Complete a Fuel Tax Application for Motor, Special, and Aircraft Fuel.
  2. Complete and 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. If you’re applying for a:
    • Supplier license, get a copy of your Federal 637 License specific to tax-free fuel movement.
    • Blender license to produce ethanol or biodiesel, get a copy of your Federal 637 License specific to the production of the fuel.
  7. 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 the appropriate Motor and special fuel 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

Fuel tax rate

Type of fuel Tax rate
Motor vehicle and special fuel $.375 per gallon

Due dates

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

Reporting period Report due EFT payment due*
January 2011 February 25, 2011 February 28, 2011
February 2011 March 25, 2011 March 28, 2011
March 2011 April 25, 2011 April 26, 2011
April 2011 May 25, 2011 May 26, 2011
May 2011 June 27, 2011 June 27, 2011
June 2011 July 25, 2011 July 26, 2011
July 2011 August 25, 2011 August 26, 2011
August 2011 September 26, 2011 September 26, 2011
September 2011 October 25, 2011 October 26, 2011
October 2011 November 28, 2011 November 28, 2011
November 2011 December 27, 2011 December 27, 2011
December 2011 January 25, 2012 January 26, 2012
January 2012 February 27, 2012 February 27, 2012
February 2012 March 26, 2012 March 26, 2012
March 2012 April 25, 2012 April 26, 2012
April 2012 May 25, 2012 May 29, 2012
May 2012 June 25, 2012 June 26, 2012
June 2012 July 25, 2012 July 26, 2012
July 2012 August 27, 2012 August 27, 2012
August 2012 September 25, 2012 September 26, 2012
September 2012 October 25, 2012 October 26, 2012
October 2012 November 26, 2012 November 26, 2012
November 2012 December 26, 2012 December 26, 2012
December 2012 January 25, 2013 January 28, 2013

*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:

Type of tax Code
Motor Fuel Blender MB
Motor Fuel Exporter ME
Motor Fuel Importer MI
Motor Fuel Supplier MP
Special Fuel Blender SB
Special Fuel Exporter SE
Special Fuel Importer SI
Special Fuel Supplier SP

Related laws and rules

Questions?

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

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