Fuel licenses: Motor vehicle fuel or special fuel

On June 30, 2016, all current fuel tax licenses will expire. You must reapply for a new fuel tax license to continue operations in Washington. We encourage you to register your account early through the Taxpayer Access Point (TAP). TAP also provides you an easier and faster way to manage your fuel tax accounts.

TAP is now available for Fuel Tax and Unlicensed Refund customers. Please be patient with staff, as we might experience some delays with the implementation of a new system.

Fuel Tax Increase – Effective July 1, 2016, the fuel tax rate increases to $0.494.

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.
  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:

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

*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

Related information

Questions? Need help?

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Access Washington – official state government website