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Fuel licenses: Motor vehicle fuel or special fuel

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.

License types

Once you're licensed or registered, there's no renewal period.

Supplier License

Allows the purchase and storage of non-taxed fuel within the bulk transfer-terminal system. It also allows for import and export of fuel.

Distributor License

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.

Blender License

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.

Aircraft Fuel Distributor License

Allows the purchase of non-taxed aircraft fuel for resale.

Fuel Carrier Registration

Requires the reporting of fuel movement within Washington State as well as imports and exports from the state.

Terminal License

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.

New Fuel Tax license types
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
Aviation Distributor
Jet Distributor
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

Motor Fuel Handling Loss Allowance has been repealed

The motor fuel handling loss allowance was repealed effective July 15, 2015.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.

Who needs a license?

Anyone who supplies, imports, exports, or blends motor or special fuel for sale.

How to get your license

You can apply:

What you will need to apply:

  1. A fuel tax bond for each license type of fuel, excludes Terminal Operators and Fuel Carriers. The total amount of the bond, per license, is 3 times the estimated monthly fuel tax liability and must be between $5,000 and $100,000.
  2. If you're applying for a:
    • Fuel Supplier license - A copy of your Federal 637 License specific to tax-free fuel transactions and a copy of licenses issued by jurisdictions.
    • Fuel Distributor license - Copies of licenses by the jurisdiction where you're importing or exporting fuel.
    • Fuel Blender license - A copy of your Federal 637 license specific to the production and blending of fuel.
    • Fuel Terminal Operators - A copy of your Federal 637 excise tax registration authorizing tax-free transactions in the bulk transfer-terminal.
    • Fuel Carrier Registration - Complete and submit your Fuel Carrier Registration form.

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.
  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

Fuel tax rates

Gasoline
Date State rate/gallon Federal rate/gallon Combine rate/gallon
July 1, 2016-Present $0.494 $0.184 $0.678
Aug 1, 2015 - June 30, 2016 $0.445 $0.184 $0.629
Jan 1, 2011 - Jul 31, 2015 $0.375 $0.184 $0.559
Diesel
Date State rate/gallon Federal rate/gallon Combine rate/gallon
July 1, 2016-Present $0.494 $0.244 $0.738
Aug 1, 2015 - June 30, 2016 $0.445 $0.244 $0.689
Jan 1, 2011 - Jul 31, 2015 $0.375 $0.244 $0.619
Due dates
The WA State Treasurer must receive your tax payment on or before the following dates:
Reporting period Report due EFT payment due*
January 2022 February 25, 2022 February 28, 2022
February 2022 March 25, 2022 March 28, 2022
March 2022 April 25, 2022 April 26, 2022
April 2022 May 25, 2022 May 26, 2022
May 2022 June 27, 2022 June 27, 2022
June 2022 July 25, 2022 July 26, 2022
July 2022 August 25, 2022 August 26, 2022
August 2022 September 26, 2022 September 26, 2022
September 2022 October 25, 2022 October 26, 2022
October 2022 November 28, 2022 November 28, 2022
November 2022 December 26, 2022 December 26, 2022
December 2022 January 25, 2023 January 26, 2023

*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 EFT.
  • If you owe less than $50,000, pay by check, money order, or EFT.

Contact your bank to complete EFTs. Submit a separate transmittal for each license type.

Related laws and rules

Reports and data

Related information

Questions? Need help?

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