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.
Once you're licensed or registered, there's no renewal period.
Allows the purchase and storage of non-taxed fuel within the bulk transfer-terminal system. It also allows for import and export of fuel.
Allows the tax-free purchase of fuel from a licensed supplier for immediate export to a destination outside the state. The import of fuel into the state by rail car or tanker truck. It also allows a tax-deferred purchase of motor fuel or special fuel from a licensed supplier and the tax-exempt sale of fuel to qualifying entities.
Allows the blending of taxed fuel with untaxed liquids to produce motor or special fuel, including alternative fuels (biodiesel, ethanol, etc.) and the production of alternative fuels outside the bulk transfer-terminal system. Taxes are imposed on the volume of product not previously taxed.
Allows the purchase of non-taxed aircraft fuel for resale.
Requires the reporting of fuel movement within Washington State as well as imports and exports from the state.
Requires the reporting of fuel movement in IRS registered terminals within Washington State. Each terminal location needs its own license. You can apply for all locations using a single application.
|Current license||Future license||Bonding requirements|
|Motor Fuel Supplier
Special Fuel Supplier
|Supplier||$5,000 - $100,000|
|Motor Fuel Importer
Special Fuel Importer
Motor Fuel Exporter
Special Fuel Exporter
Motor Fuel Distributor
Special Fuel Distributor
|Distributor||$5,000 - $100,000|
|Aircraft Distributor||$5,000 to $100,000|
|Motor Fuel Blender
Special Fuel Blender
|Blender||$5,000 - $100,000|
|(Not previously required)||Terminal Operators||$0|
|(Not previously required)||Fuel Carriers||$0|
The motor fuel handling loss allowance was repealed effective July 15, 2015. Motor Fuel Suppliers, Blenders, and Importers are no longer able to take the motor fuel handling loss allowance or pass it along to your qualified customers.
When filing your monthly motor fuel tax return, you may include the motor fuel handling loss allowance for the period July 1 - 15, 2015. Distributions after 12:01 a.m. July 16, 2015 can't include the handling loss allowance.
Anyone who supplies, imports, exports, or blends motor or special fuel for sale.
You need to have Excel 97-2003 or newer to use these templates:
|Type of fuel||Tax rate|
|Motor vehicle and special fuel||$.494 per gallon|
|Reporting period||Report due||EFT payment due*|
|January 2020||February 25, 2020||February 26, 2020|
|February 2020||March 25, 2020||March 26, 2020|
|March 2020||April 27, 2020||April 27, 2020|
|April 2020||May 26, 2020||May 26, 2020|
|May 2020||June 25, 2020||June 26, 2020|
|June 2020||July 27, 2020||July 27, 2020|
|July 2020||August 25, 2020||August 26, 2020|
|August 2020||September 25, 2020||September 28, 2020|
|September 2020||October 26, 2020||October 26, 2020|
|October 2020||November 25, 2020||November 30, 2020|
|November 2020||December 28, 2020||December 28, 2020|
|December 2020||January 25, 2021||January 26, 2021|
*If they receive your payment after the:
Contact your bank to complete EFTs. Submit a separate transmittal for each license type.