Fuel tax facts
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.
The Prorate and Fuel Tax (PRFT) program provides services related to fuel tax and commercial motor carriers including:
- Fuel tax collection for Washington from suppliers, blenders, and distributors
- Refunds of the fuel tax
- Investigation of illegal fuel imports and dyed diesel violations
- Licensing for the International Fuel Tax Agreement (IFTA)
- Registration with the International Registration Plan (IRP)
|Motor vehicle fuel or special fuel tax||Motor Vehicle Fund||Highway programs including:
|Aircraft fuel tax||Aeronautics Fund||Aeronautics Commission and public airports.|
|Heating oil insurance fee||Pollution Liability Insurance Agency (PLIA)||We collect the fee on behalf of PLIA. Contact PLIA with any questions about this fee.|
Once you're licensed, there's no renewal period.
PRFT receives tax return information on fuel taxes from licensed:
These businesses distribute, sell, and blend different types of fuels within Washington State. We collect and distribute the tax to fund Department of Transportation projects.
The public pays the "fuel tax" with the purchase of each gallon of fuel. Fuel tax rates are set by the legislature and are applicable when fuel is used in a motor vehicle on the highways as defined in law. You can find fuel tax rates on the Fuel tax refund page in the “Rates (per gallon)” tables.
If you purchased fuel with the fuel tax included, you might be eligible for a refund of this tax if it's used for:
- Landscape or lawn maintenance
- Another off-road purpose
Visit the Fuel tax refund page to see if you qualify.
Some government agencies may be exempt from paying fuel tax. Examples include:
- Local city and county municipalities for road construction and maintenance
- Firefighting equipment using special fuel
- U.S. government and armed forces using special fuel or motor fuel for export
- Special transportation needs
- Fuel tax refunds
- Reports and data: Fuel tax lists (active and canceled fuel tax licenses)
- Fuel licenses (for dispensing fuel as a business)
- IFTA (fuel taxes by motor carriers, IFTA decals)
- IRP (registration of motor carriers, IRP plates and cab cards)