Fuel licenses: Motor vehicle fuel or special fuel

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The following fuel tax changes take effect July 15, 2015

Fuel Tax Increases

The motor vehicle fuel and special fuel tax rates will increase in two stages:

  • 7.0 cents per gallon effective August 1, 2015
  • 4.9 cents per gallon effective July 1, 2016

Motor Fuel Handling Loss allowance has been repealed

The motor fuel handling loss allowance was repealed effective July 15, 2015.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?

You do if you supply, distribute, import, export, or blend motor or special fuel for sale.

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

How to get your license

  1. Submit Fuel Tax Application for Motor, Special, and Aircraft Fuel.
  2. Notarize the legal history portion for each corporate officer/partner listed.
  3. For background checks, get 2 fingerprint cards for each corporate officer/partner (limit of 3 sets).
  4. $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 – A copy of your Federal 637 License specific to tax-free fuel movement.
    • Blender license to produce ethanol or biodiesel – 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

Submit the correct Motor and special fuel tax return:

  • If you’re including a payment, mail to:
    Prorate and Fuel Tax
    Department of Licensing
    PO Box 3777
    Seattle, WA 98124-3777
  • If you’re not including a payment, mail to:
    Fuel Tax Section
    Department of Licensing
    PO Box 9228
    Olympia, WA 98507-9228
    or
    Fax: 360.570.7842

Fuel tax rate

Type of fuel Tax rate
Motor vehicle and special fuel $.375 per gallon
$.445 per gallon (effective August 1, 2015)

Due dates

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

Reporting period Report due EFT payment due*
January 2015 February 25, 2015 February 26, 2015
February 2015 March 25, 2015 March 26, 2015
March 2015 April 27, 2015 April 27, 2015
April 2015 May 26, 2015 May 26, 2015
May 2015 June 25, 2015 June 26, 2015
June 2015 July 27, 2015 July 27, 2015
July 2015 August 25, 2015 August 26, 2015
August 2015 September 25, 2015 September 28, 2015
September 2015 October 26, 2015 October 26, 2015
October 2015 November 25, 2015 November 30, 2015
November 2015 December 28, 2015 December 28, 2015
December 2015 January 25, 2016 January 26, 2016

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

Payment options

Your bank can do the electronic funds transfers (EFT).

  • 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.

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

Reports and data

Questions? Need help?

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Access Washington – official state government website