Help us make our website better by taking this short survey.
The Governor signedin 2013. The bill did the following:
All changes are effective July 1, 2016. The new Taxpayer Access Point (TAP) project is currently underway and supports the Fuel Tax Administration law.
The new law:
Aircraft Distributor (combined Aviation Gas and Jet Fuel)
Effective July 1, 2016, all IRS Terminal Operators must:
Reporting Requirement: Reports will be due monthly on or before the 25th of the month following the reporting period to which it relates. Licensees operating more than one terminal must file a separate monthly report for each terminal. Terminal Operators can report on the TAP – PRFT Taxpayer Access Point.
Bonding requirement: Terminal Operators don't need to hold a bond.
Effective July 1, 2016, Fuel Carriers transporting fuel via rail need to:
Bonding requirement: Fuel Carriers don't need to hold a bond.
Fuel Carriers transporting via truck don't need to register as a Fuel Tax Fuel Carrier now.
|Current license||Future license||Bonding requirements|
|Motor Fuel Supplier
Special Fuel Supplier
|Supplier||$5,000 to $100,000|
Motor Fuel Importer
Special Fuel Importer
Motor Fuel Exporter
Special Fuel Exporter
Motor Fuel Distributor
Special Fuel Distributor
|Distributor||$5,000 to $100,000|
|Aircraft Distributor||$5,000 to $100,000|
|Motor Fuel Blender
Special Fuel Blender
|Blender||$5,000 to $100,000|
|(Not previously required)||Terminal Operators||$0|
|(Not previously required)||Fuel Carriers||$0|
All forms have a new layout. The tax returns allow you to report 3 fuel types: Motor, Special, and Dyed Special Fuel on one return. The new tax returns will be easy to understand and fill out and are more consistent with forms from other jurisdictions.
If you are a licensed fuel tax customer, your license expired on June 30, 2016. You'll need to apply and provide new bonds by July 1, 2016. All licensees must relicense under the new license categories and provide updated bonds to continue operations in Washington.