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:
- Apply online through TAP – PRFT Taxpayer Access Point
- or
- 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
- 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.
- 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:
- 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
- With payment enclosed:
For more information about completing your return, see Aircraft Jet Fuel and Aviation Gas Tax Return Instructions.
Aircraft fuel tax rate
| Type of fuel | Tax rate |
|---|---|
| Aircraft fuel | $.11 per gallon |
Due dates
The WA State Treasurer must receive your tax payment on or before the following dates:
| Reporting period | Tax return and EFT payment due* |
|---|---|
| January 2019 | February 25, 2019 |
| February 2019 | March 25, 2019 |
| March 2019 | April 25, 2019 |
| April 2019 | May 24, 2019 |
| May 2019 | June 25, 2019 |
| June 2019 | July 25, 2019 |
| July 2019 | August 23, 2019 |
| August 2019 | September 25, 2019 |
| September 2019 | October 25, 2019 |
| October 2019 | November 25, 2019 |
| November 2019 | December 24, 2019 |
| December 2019 | January 24, 2020 |
*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
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
