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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.
You may be eligible for a refund of the Washington State fuel tax if:
If no Washington State fuel tax was paid, no refund can be issued.
Access your account through TAP and complete the claim form for the correct period. The average fuel tax rate is updated in January and July of each year. You must submit a separate claim for each period with a different rate.
To avoid entering each invoice separately in TAP, you may complete and import the appropriate template below. When claiming a refund for Power Take Off (PTO) use, complete the appropriate PTO tab on the template.
Once your refund is processed, we will mail you another refund claim form and the State Treasurer's office will mail your refund check.
Unless exempted by law, we'll deduct use (sales) tax from your fuel tax refund amount and remit it to the Department of Revenue on your behalf. Refunds for marine use are also subject to Coastal Protection Fund fee.
You have 2 options to determine your refund:
Example of a refund claim amount calculated by the Department of Licensing:
Customer purchased 100 gallons of motor fuel at a total cost of $380 on January 1, 2022. They used this fuel off-road in their lawnmower and chainsaws.
The following rates are averages and tax rates used for refunds. These rates usually change in January and July of the current year.
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.80 | $3.74 | $3.80 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax (based on average state rate of 8.5%) |
$0.27 | $0.26 | $0.27 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.21 | $3.15 | $3.21 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax (based on average state rate of 8.5%) |
$0.22 | $0.21 | $0.22 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $2.74 | $2.68 | $2.74 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax (based on average state rate of 8.5%) |
$0.18 | $0.17 | $0.18 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $2.74 | $2.92 | $2.74 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax (based on average state rate of 8.5%) |
$0.18 | $0.19 | $0.18 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.21 | $3.27 | $3.21 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax | $0.22 | $0.22 | $0.22 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.21 | $3.39 | $3.21 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax (based on average state rate of 8.5%) | $0.22 | $0.23 | $0.22 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.33 | $3.51 | $3.33 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax | $0.23 | $0.24 | $0.23 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $2.82 | $2.99 | $2.82 |
State fuel tax | $.494 | $.494 | $.11 |
Net use (sales) tax (based on average state rate of 8.2%) |
$.18 | $.18 | $.18 |
Federal fuel tax | $.184 | $.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $.01 | N/A | N/A |
Tax type | Motor fuel | Special fuel | Aircraft fuel |
---|---|---|---|
DOL average cost of fuel purchases | $3.09 | $3.27 | $3.09 |
State fuel tax | $0.494 | $0.494 | $0.11 |
Net use (sales) tax | $0.21 | $0.22 | $0.21 |
Federal fuel tax | $0.184 | $0.244 | Jet fuel: $.219 Aviation gas: $.194 |
Coastal Protection Fund fee | $0.01 | N/A | N/A |