Fuel tax refunds

Things to know

The Taxpayer Access Point (TAP) online system is now available. It's an easier and faster way to manage your fuel tax accounts. Register your account through TAP.

Who may request a refund?

You may be eligible for a refund of the Washington State fuel tax if you're:

  • An individual or company who bought at least 41 gallons of Washington tax–paid fuel in the past 13 months
  • and
  • you used it for off road activities like:
    • boating
    • construction
    • farming
    • logging
    • landscape/lawn maintenance
    • export
    • auxiliary equipment such as the dumping mechanism on a dump truck, or the boom on a boom truck

Keep the following records on file for at least 5 years from date you bought the fuel:

  • All fuel receipts
  • Documentation of all refundable and nonrefundable gallons of fuel used.
  • Documentation of the type of equipment used for refundable fuel. Examples of the type of equipment include boats, tractors, power saws, etc.
  • Fuel inventory readings in bulk storage.
  • Detailed fuel records for all withdrawals from bulk storage.
  • On–highway and off–highway mileage records for each licensed vehicle.

How to get a fuel tax refund permit

  • Visit TAP – PRFT Taxpayer Access Point to complete the application online.
  • or
  • By mail:
    • Complete the Fuel Tax Refund Permit application and send to the address listed on the form.
    • Don't send fuel invoices with your refund application.
    • Once we process your application, we'll mail you a Fuel Tax Refund Claim form with instructions.

Licensed fuel supplier, distributor, or blender

Submit refunds for exempt sales through your monthly tax return filing.

How to file a refund

Within 13 months from the purchase date, submit your claim for a refund of tax paid fuel used. After we process your claim, the State Treasurer's office will mail your refund check.

Filing online through TAP:

Access your account through TAP and complete the claim form for the correct period online. Because the average fuel tax rate is updated in January and July of each year, you must submit a separate claim for each period with a different rate.

To avoid entering each invoice separately in TAP, you may complete and import the appropriate template below. If you are claiming refund for Power Take Off (PTO) use, you may complete and import the Excel template.

Filing by mail

Complete a Fuel Tax Refund Claim form and include any required supporting documents. This includes copies of your fuel invoices to verify the purchases. Once your refund is processed, we will mail you another refund claim form.

How refund amounts are calculated

Unless exempted by law, we'll deduct use (sales) tax from your fuel tax refund amount and remit it to the Department of Revenue on your behalf. Refunds for marine use are also subject to Coastal Protection Fund fee.

You have 2 options to determine your refund:

  • Have us calculate the deduction for you. We'll use the average fuel cost per gallon and average sales tax rate.
  • Calculate the actual sales tax deduction. Submit a completed Actual Cost Computation Schedule with your claim. Contact us to receive this form.

Example of a refund claim amount calculated by the Department of Licensing:
Customer purchased 100 gallons of motor fuel at a total cost of $258.00 on May 2, 2017. They used this fuel off-road in their lawnmower and chainsaws.

  1. Calculate the state tax, 100 gallons x $ .494 (state tax rate) = $49.40
  2. Calculate the federal tax 100 gallons x. $ .184 = $18.40
  3. Deduct the federal and state tax from the cost of the fuel to avoid double taxation. $258.00 - $49.40 (state tax) and $18.40 (federal tax) = $190.20
  4. Apply the average sales tax, $190.20 x 8.2% = $15.60
  5. Deduct the average sales tax from the state fuel tax, $49.40 - $15.60 = $33.80. This amount is the total refund due to the customer.

The following rates are averages and tax rates used for refunds. These rates usually change in January and July of the current year.

Rates (per gallon): July 1 - December 31, 2017
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.70 $2.76 $2.70
State fuel tax $.494 $.494 $.11
Net use (sales) tax
(based on average state rate of 8.2%)
$.17 $.17 $.17
Federal fuel tax $.184 $.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $.01 N/A N/A
Rates (per gallon): January 1 - June 30, 2017
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.58 $2.64 $2.58
State fuel tax $.494 $.494 $.11
Net use (sales) tax
(based on average state rate of 8.2%)
$.16 $.16 $.16
Federal fuel tax $.184 $.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $.01 N/A N/A
Rates (per gallon): July 1 - December 31, 2016
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.27 $2.27 $2.27
State fuel tax $.494 $.494 $.11
Net use (sales) tax
(based on average state rate of 8.2%)
$.13 $.13 $.13
Federal fuel tax $.184 $.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $.01 N/A N/A
Rates (per gallon): January 1 - June 30, 2016
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.83 $2.83 $2.83
State fuel tax $.445 $.445 $.11
Net use (sales) tax
(based on average state rate of 8.2%)
$.18 $.18 $.18
Federal fuel tax $.184 $.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $.01 N/A N/A
Rates (per gallon): August 1, 2015 - December 31, 2015
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.64 $2.64 $2.64
State fuel tax $0.445 $0.445 $0.11
Net use (sales) tax
(based on average state rate of 8.2%)
$0.16 $0.16 $0.16
Federal fuel tax $0.184 $0.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $0.01 N/A N/A
Rates (per gallon): July 1-31, 2015
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $2.64 $2.64 $2.64
State fuel tax $0.375 $0.375 $0.11
Net use (sales) tax
(based on average state rate of 8.2%)
$0.17 $0.17 $0.17
Federal fuel tax $0.184 $0.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $0.01 N/A N/A
Rates (per gallon): January 1, 2015 - June 30, 2015
Tax type Motor fuel Special fuel Aircraft fuel
DOL average cost of fuel purchases $3.73 $3.73 $3.73
State fuel tax $.375 $.375 $.11
Net use (sales) tax
(based on average state rate of 8.2%)
$.26 $.26 $.26
Federal fuel tax $.184 $.244 Jet fuel: $.219
Aviation gas: $.194
Coastal Protection Fund fee $.01 N/A N/A

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