Fuel tax refunds
You may be eligible for a refund of the Washington State fuel tax if you use tax-paid fuel off-road or in equipment for purposes such as:
- Boating
- Landscape and lawn maintenance
- Construction
- Logging
- Farming
For more exemptions, see:
- RCW 82.36.280: Refunds for nonhighway use of fuel (motor fuel)
- RCW 82.38.080: Exemptions (special fuel)
- RCW 82.42.030: Exemptions (aircraft fuel)
Requirements
- Individuals or companies are eligible for a fuel tax refund if all of the following are true:
- You paid $20 or more in Washington State fuel tax in the past 13 months.
- The fuel was used for a non-highway purpose.
- Licensed special fuel distributors are eligible for a fuel tax refund if they sold at least 54 gallons of tax-exempt, non-dyed diesel to exempt public entities in the past 13 months.
How to get a fuel tax refund
Boaters, fuel users, and licensed fuel distributors
- Print out and complete a Fuel Tax Refund Permit Application.
- Mail or fax the completed application to the address or number on the form. Note: Please don’t send fuel invoices with your refund application.
- After we receive your application, we’ll set up a refund permit account and send you a Fuel Tax Refund Claim form with instructions.
- Fill out the claim form and return it with your fuel invoices. The fuel invoices must be dated within 13 months of the postmark date of the refund claim.
- After we’ve processed your claim form, we’ll mail you a new form for future use. The State Treasurer’s Office will mail your refund check separately.
Licensed fuel suppliers, importers, exporters, or blenders
If you are a licensed fuel supplier, importer, exporter, or blender, your refund will be processed through your tax return.
Refund amount
Unless exempted by law, use (sales) tax will be deducted from your fuel tax refund amount. Refunds for marine use may also be subject to Coastal Protection Fund fee.
You may choose to compute the actual sales tax deduction by including a completed Actual Cost Computation Schedule with your claim. Otherwise, we’ll calculate the deduction for you, using the average fuel cost per gallon and average sales tax rate. Since these averages change in January and July of each year, you must submit a separate claim for each period with a different rate.
| Rates (per gallon): January 1, 2012 – June 30, 2012 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $3.86 | $3.86 | $3.86 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.27 | $.27 | $.27 |
| 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, 2011 – December 31, 2011 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $3.49 | $3.49 | $3.49 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.24 | $.24 | $.24 |
| 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, 2011 – June 30, 2011 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $3.00 | $3.00 | $3.00 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.20 | $.20 | $.20 |
| 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, 2010 – December 31, 2010 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $2.94 | $2.94 | $2.94 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.20 | $.20 | $.20 |
| 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, 2010 – June 30, 2010 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $2.82 | $2.82 | $2.82 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.19 | $.19 | $.19 |
| 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, 2009 – December 31, 2009 | |||
|---|---|---|---|
| Tax type | Motor fuel | Special fuel | Aircraft fuel |
| DOL average cost of fuel purchases | $2.30 | $2.30 | $2.30 |
| State fuel tax | $.375 | $.375 | $.11 |
| Net use (sales) tax (based on average state rate of 8.2%) |
$.14 | $.14 | $.14 |
| Federal fuel tax | $.184 | $.244 | Jet fuel: $.219 Aviation gas: $.194 |
| Coastal Protection Fund fee | $.01 | N/A | N/A |
For more information
If you have questions about fuel tax refunds, please call the Fuel Tax Refunds Unit at 360-664-1838.
