Fuel licenses: Motor vehicle fuel or special fuel
What is motor vehicle or special fuel?
- 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
- Complete a Fuel Tax Application for Motor, Special, and Aircraft Fuel.
- Complete and notarize the legal history portion for each corporate officer/partner listed on the application.
- Get 2 fingerprint cards for each corporate officer/partner (limit of 3 sets). These are used for background checks.
- Include $50 for each background check conducted.
- Get a fuel tax bond for each type of fuel.
- 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.
- 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
- Mail:
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* |
|---|---|---|
| January 2013 | February 25, 2013 | February 26, 2013 |
| February 2013 | March 25, 2013 | March 26, 2013 |
| March 2013 | April 25, 2013 | April 26, 2013 |
| April 2013 | May 28, 2013 | May 28, 2013 |
| May 2013 | June 25, 2013 | June 26, 2013 |
| June 2013 | July 25, 2013 | July 26, 2013 |
| July 2013 | August 26, 2013 | August 26, 2013 |
| August 2013 | September 25, 2013 | September 26, 2013 |
| September 2013 | October 25, 2013 | October 28, 2013 |
| October 2013 | November 25, 2013 | November 26, 2013 |
| November 2013 | December 26, 2013 | December 26, 2013 |
| December 2013 | January 27, 2014 | January 27, 2014 |
*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
- RCW 82.36: Motor vehicle fuel tax
- WAC 308-72: Motor vehicle fuel tax
- RCW 82.38: Special fuel tax act
- WAC 308-77: Special fuel tax rules and regulations
Questions?
If you have questions, please call 360-664-1852 or email us at prftdistributor@dol.wa.gov.
