Fuel licenses
Select a category below:
Motor vehicle fuel or special fuel
How to get your license
- Complete a
fuel tax license application. - Complete a legal history form (included in the application) for each corporate officer or partner listed on the application, and have the completed forms notarized.
- Get a fingerprint card for each corporate officer or partner listed on the application (limit of 3 people). The fingerprints will be used for background checks. Instructions for getting fingerprinted are included in the application.
- Submit $50 for each background check conducted.
- Get a fuel tax bond for each type of fuel.
- If you are applying for a supplier license, get a copy of your Federal 637 License specific to tax-free fuel movement.
- If you are applying for a blender license to produce ethanol or biodiesel, get a copy of your Federal 637 license specific to the production of the fuel.
- Send your completed application with all supporting documents and fees to:
Prorate/Fuel Tax
Department of Licensing
PO Box 9228
Olympia, WA 98507-9228
To request an application or get additional information, call us at (360) 664-1852 or email us at prftdistributor@dol.wa.gov.
Fuel tax rate
| Type of fuel | Tax rate |
|---|---|
| Gasoline and diesel fuel | $.375 per gallon |
Fuel tax return due dates
- Tax returns are due by the 25th of the month after the fuel is received, produced, imported, blended, sold, distributed, or used. If the 25th is on a weekend returns are due the next business day.
- If your payment is received after the due date, we will charge a penalty.
- If your payment is received after the first of the following month, interest will accrue.
How to make a payment
- If you owe $50,000 or more, you must pay by electronic funds transfer.
- If you owe less than $50,000, you can pay by check, money order, or electronic funds transfer.
To accurately complete electronic funds transfers, you must submit a separate transmittal for each tax type and use the following tax description codes:
| Type of tax | Code |
|---|---|
| Motor Fuel Blender | MB |
| Motor Fuel Exporter | ME |
| Motor Fuel Importer | MI |
| Motor Fuel Supplier | MP |
| Special Fuel Blender | SB |
| Special Fuel Exporter | SE |
| Special Fuel Importer | SI |
| Special Fuel Supplier | SP |
Aircraft fuel
How to get your license
- Complete a fuel tax license application.
- Complete a legal history form (included in the application) for each corporate officer or partner listed on the application, and have the completed forms notarized.
- Get 2 fingerprint cards for each corporate officer or partner listed on the application (limit of 3 individuals). The fingerprints will be used for background checks. Instructions for getting fingerprinted are included in the application.
- Submit $50 for each background check conducted.
- Get a fuel tax bond for each type of fuel.
- Send your completed application with all supporting documents and fees to:
Prorate/Fuel Tax
Department of Licensing
PO Box 9228
Olympia, WA 98507-9228
To request an application or get additional information, call us at (360) 664-1852 or email us at prftdistributor@dol.wa.gov.
Aircraft fuel tax rate
| Type of fuel | Tax rate |
|---|---|
| Aircraft fuel | $.11 per gallon |
Aircraft Fuel Tax Return due dates
- Tax returns are due by the 25th of the month after the fuel is sold, distributed, or used. If the 25th is on a weekend, returns are due on the last business day before the 25th.
- If your payment is received after the due date, we will charge a penalty.
- If your payment is received after the first of the following month, interest will accrue.
Payment options
- If you owe $50,000 or more, you must pay by electronic funds transfer.
- If you owe less than $50,000, you can pay by check, money order, or electronic funds transfer.
To accurately complete electronic funds transfers, you must submit a separate transmittal for each tax type and use the following tax description codes:
| Type of tax | Code |
|---|---|
| Aircraft Aviation Distributor | DA |
| Aircraft Jet Distributor | DJ |
Heating oil
How to get your license
Complete a Heating Oil License Application and mail it to the address on the form.
Oil insurance fee rate
| Type of fuel | Insurance fee |
|---|---|
| Heating oil | $.012 per gallon |
Heating Oil Return due dates
- Heating oil distributors must file a tax return on or before January 25 every year. If the 25th falls on a weekend or holiday, returns are due on the next business day.
- If your payment is received after the due date, we will charge a penalty.
- If your payment is received after the first of the following month, interest will accrue.
Payment options
Heating oil tax payments must be made by check or money order payable to the Washington State Treasurer.