You do if you supply, distribute, import, export, or blend motor or special fuel for sale.
As of November 22, 2013, all sales of vehicles and special fuels to authorized Yakama Nation tribal fuel retailers or tribal bulk fuel users are no longer eligible for the tax exemptions. All licensed vehicle fuel and special fuel suppliers, importers, blenders, and distributors selling fuel to Yakama Nation retailers and bulk fuel users must include the state fuel tax.
Submit the correct Motor and special fuel tax return:
|Type of fuel||Tax rate|
|Motor vehicle and special fuel||$.375 per gallon|
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.
Your bank can do the electronic funds transfers (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|