Fuel licenses: Aircraft fuel

License type

Aircraft Fuel Distributor License: Allows the purchase of non-taxed aircraft fuel for resale. This license includes both aviation gasoline and jet fuel. Once you're licensed, there's no renewal period.

How to get your license

There are 2 ways to apply:

1. Apply online through TAP – PRFT Taxpayer Access Point
2. or
3. Send a completed Fuel Tax Application to:
   
   Department of Licensing
   Fuel Tax Unit
   PO Box 9228
   Olympia, WA 98507-9228

How to file your tax return

1. Online through TAP – PRFT Taxpayer Access Point.
   • You can enter tax information into TAP
   • or
   • Upload an Excel template containing your tax information. Contact our office at 360.664.1852 for a copy of the Excel template.
2. XML Data Transfer - Transfer your tax information from your computer system into our system.
   • You must set up connections with our technical staff at FTXMLReporting@dol.wa.gov before sending your tax information.

   • Fuel Tax Return Upload templates

     You need to have Excel 97-2003 or newer to use these templates:

     • Fuel Supplier
     • Fuel Distributor
     • Fuel Blender
     • Aircraft Distributor
     • Terminal Operator
     • Fuel Carrier
3. By mail:
   • With payment enclosed:
     
     Prorate and Fuel Tax
     Department of Licensing
     PO Box 9048
     Olympia, WA 98507-9048
   • Without payment enclosed:
     
     Fuel Tax Section
     Department of Licensing
     PO Box 9228
     Olympia, WA 98507-9228
     

For more information about completing your return, see Aircraft Jet Fuel and Aviation Gas Tax Return Instructions.

Aircraft fuel tax rate

Due dates

The WA State Treasurer must receive your tax payment on or before the following dates:

*If they receive your payment after the:

• Due date, you'll incur a penalty.
• 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

Related laws and rules

• RCW 82.42: Aircraft fuel tax
• WAC 308-78: Aircraft fuel tax

Related information

• Fuel Tax Compliance Guide
• Reports and data: Active fuel tax licenses
• Reports and data: Certified users of aircraft fuel

Questions? Need help?

• Email us: FuelTax@dol.wa.gov
• Call us: 360.664.1852