Fuel licenses: Motor vehicle fuel or special fuel

Important information

  • Vehicle and vessel licensing offices can’t perform transactions on Saturday, December 10.
  • Vehicle and vessel online services won’t be available December 7-12 while we update our system.
  • On December 12, 2016, we’ll begin using a new vehicle and vessel computer system.
  • In the days following the launch of our new system, you may experience longer than usual wait times.

Learn more: DOL vehicle licensing system will be down on December 10 for system replacement (licensingexpress.wordpress.com).

Things to know

June 30, 2016 – All current fuel tax licenses expired. You’ll need to apply for a new fuel tax license to continue operations in Washington. Please register your account through the Taxpayer Access Point (TAP). TAP gives you an easier and faster way to manage your fuel tax accounts.

TAP is now available for Fuel Tax customers and Fuel Tax Refund Permit accounts. We may experience some delays with the implementation of the new system. Please be patient with our staff.

License types

Supplier License

Allows the purchase and storage of non–taxed fuel within the bulk transfer–terminal system. It also allows for import and export of fuel.

Distributor License

Allows the tax–free purchase of fuel from a licensed supplier for immediate export to a destination outside the state. The import of fuel into the state by rail car or tanker truck. It also allows a tax–deferred purchase of motor fuel or special fuel from a licensed supplier and the tax–exempt sale of fuel to qualifying entities.

Blender License

Allows the blending of taxed fuel with untaxed liquids to produce motor or special fuel, including alternative fuels (biodiesel, ethanol, etc.) and the production of alternative fuels outside the bulk transfer–terminal system. Taxes are imposed on the volume of product not previously taxed.

Aircraft Fuel Distributor License

Allows the purchase of non–taxed aircraft fuel for resale.

Fuel Carrier Registration

Requires the reporting of fuel movement within Washington State as well as imports and exports from the state.

Terminal License

Requires the reporting of fuel movement in IRS registered terminals within Washington State. Each terminal location needs its own license. You can apply for all locations using a single application.

New Fuel Tax license types:

Current license Future license Bonding requirements

Motor Fuel Supplier
Special Fuel Supplier

Supplier $5,000 – $100,000
Motor Fuel Importer
Special Fuel Importer
Motor Fuel Exporter
Special Fuel Exporter
Motor Fuel Distributor
Special Fuel Distributor
Distributor $5,000 – $100,000
Aviation Distributor
Jet Distributor
Aircraft Distributor $5,000 to $100,000
Motor Fuel Blender
Special Fuel Blender
Blender $5,000 – $100,000
(Not previously required) Terminal Operators $0
(Not previously required) Fuel Carriers $0

Motor Fuel Handling Loss Allowance has been repealed

The motor fuel handling loss allowance was repealed effective July 15, 2015. Motor Fuel Suppliers, Blenders, and Importers are no longer able to take the motor fuel handling loss allowance or pass it along to your qualified customers.

When filing your monthly motor fuel tax return, you may include the motor fuel handling loss allowance for the period July 1 – 15, 2015. Distributions after 12:01 a.m. July 16, 2015 can’t include the handling loss allowance.

Who needs a license?

Anyone who supplies, imports, exports, or blends motor or special fuel for sale.

How to get your license

You can apply in one of two ways:

  1. Apply online through TAP – PRFT Taxpayer Access Point
  2. Submit a completed Fuel Tax Application to:
    Department of Licensing
    Prorate and Fuel Tax
    PO Box 9228
    Olympia, WA 98507–9228

What you will need to apply:

  1. A fuel tax bond for each license type of fuel, excludes Terminal Operators and Fuel Carriers. The total amount of the bond, per license, is three times the estimated monthly fuel tax liability and must be between $5,000 and $100,000.
  2. If you’re applying for a:
    • Fuel Supplier license – A copy of your Federal 637 License specific to tax–free fuel transactions and a copy of licenses issued by jurisdictions.
    • Fuel Distributor license –Copies of licenses by the jurisdiction where you're importing or exporting fuel.
    • Fuel Blender license – A copy of your Federal 637 license specific to the production and blending of fuel.
    • Fuel Terminal Operators – A copy of your Federal 637 excise tax registration authorizing tax–free transactions in the bulk transfer–terminal.
    • Fuel Carrier Registration – Complete and submit your Fuel Carrier Registration form.

How to file your tax return

  1. Online through TAP – PRFT Taxpayer Access Point.
    • You can enter tax information into TAP
    • or
    • Upload an Excel template containing your tax information. Contact our office at 360.664.1852 for a copy of the Excel template.
  2. XML Data Transfer – Transfer your tax information from your computer system into our system.
  3. By mail:
    • With payment enclosed:
      Prorate and Fuel Tax
      Department of Licensing
      PO Box 3777
      Seattle, WA 98124–3777
    • Without payment enclosed:
      Fuel Tax Section
      Department of Licensing
      PO Box 9228
      Olympia, WA 98507–9228

Fuel tax rate

Type of fuel Tax rate
Motor vehicle and special fuel $.494 per gallon

Due dates

The WA State Treasurer must receive your tax payment on or before the following dates:

2016 due dates

Reporting period Report due EFT payment due*
January 2016 February 25, 2016 February 26, 2016
February 2016 March 25, 2016 March 28, 2016
March 2016 April 25, 2016 April 26, 2016
April 2016 May 25, 2016 May 26, 2016
May 2016 June 27, 2016 June 27, 2016
June 2016 July 25, 2016 July 26, 2016
July 2016 August 25, 2016 August 26, 2016
August 2016 September 26, 2016 September 26, 2016
September 2016 October 26, 2016 October 26, 2016
October 2016 November 28, 2016 November 28, 2016
November 2016 December 27, 2016 December 27, 2016
December 2016 January 25, 2017 January 26, 2017

*If they receive your payment after the:

  • Due date, you'll incur a penalty.
  • 1st of the following month, interest will  accrue.

Payment options

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

Contact your bank to complete EFTs. Submit a separate transmittal for each license type.

Related laws and rules

Reports and data

Related information

Questions? Need help?

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Access Washington – official state government website