Fuel licenses: Motor vehicle fuel or special fuel

Who needs a license?

You must have a license if you supply, distribute, import, export, or blend motor or special fuel for sale.

  • 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*
December 2013 January 27, 2014 January 27, 2014
January 2014 February 25, 2014 February 26, 2014
February 2014 March 25, 2014 March 26, 2014
March 2014 April 25, 2014 April 28, 2014
April 2014 May 27, 2014 May 27, 2014
May 2014 June 25, 2014 June 26, 2014
June 2014 July 25, 2014 July 28, 2014
July 2014 August 25, 2014 August 26, 2014
August 2014 September 25, 2014 September 26, 2014
September 2014 October 27, 2014 October 27, 2014
October 2014 November 25, 2014 November 26, 2014
November 2014 December 26, 2014 December 26, 2014
December 2014 January 26, 2015 January 26, 2015

*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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