June 30, 2016 – All current fuel tax licenses expired. You’ll need to apply for a new fuel tax license to continue operations in Washington. Please register your account through the Taxpayer Access Point (TAP). TAP gives you an easier and faster way to manage your fuel tax accounts.
TAP is now available for Fuel Tax customers and Fuel Tax Refund Permit accounts. We may experience some delays with the implementation of the new system. Please be patient with our staff.
Allows the purchase and storage of non–taxed fuel within the bulk transfer–terminal system. It also allows for import and export of fuel.
Allows the tax–free purchase of fuel from a licensed supplier for immediate export to a destination outside the state. The import of fuel into the state by rail car or tanker truck. It also allows a tax–deferred purchase of motor fuel or special fuel from a licensed supplier and the tax–exempt sale of fuel to qualifying entities.
Allows the blending of taxed fuel with untaxed liquids to produce motor or special fuel, including alternative fuels (biodiesel, ethanol, etc.) and the production of alternative fuels outside the bulk transfer–terminal system. Taxes are imposed on the volume of product not previously taxed.
Allows the purchase of non–taxed aircraft fuel for resale.
Requires the reporting of fuel movement within Washington State as well as imports and exports from the state.
Requires the reporting of fuel movement in IRS registered terminals within Washington State. Each terminal location needs its own license. You can apply for all locations using a single application.
|Current license||Future license||Bonding requirements|
Motor Fuel Supplier
|Supplier||$5,000 – $100,000|
|Motor Fuel Importer
Special Fuel Importer
Motor Fuel Exporter
Special Fuel Exporter
Motor Fuel Distributor
Special Fuel Distributor
|Distributor||$5,000 – $100,000|
|Aircraft Distributor||$5,000 to $100,000|
|Motor Fuel Blender
Special Fuel Blender
|Blender||$5,000 – $100,000|
|(Not previously required)||Terminal Operators||$0|
|(Not previously required)||Fuel Carriers||$0|
The motor fuel handling loss allowance was repealed effective July 15, 2015. Motor Fuel Suppliers, Blenders, and Importers are no longer able to take the motor fuel handling loss allowance or pass it along to your qualified customers.
When filing your monthly motor fuel tax return, you may include the motor fuel handling loss allowance for the period July 1 – 15, 2015. Distributions after 12:01 a.m. July 16, 2015 can’t include the handling loss allowance.
Anyone who supplies, imports, exports, or blends motor or special fuel for sale.
You need to have Excel 97-2003 or newer to use these templates:
|Type of fuel||Tax rate|
|Motor vehicle and special fuel||$.494 per gallon|
The WA State Treasurer must receive your tax payment on or before the following 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|
*If they receive your payment after the:
Contact your bank to complete EFTs. Submit a separate transmittal for each license type.