See if you qualify for a fuel tax refund and learn how we calculate them.
Before you get started
Access online fuel tax services
The Taxpayer Access Point (TAP) online system is an easier and faster way to manage your fuel tax accounts. Register your account through TAP.
Who may request a refund?
If you're an individual or company that paid taxes on at least 41 gallons of fuel in the last 13 months, you may be eligible for a refund if you used the fuel for:
- Boating
- Construction
- Farming
- Logging
- Landscape or lawn maintenance
- Export
- Auxiliary equipment (such as the dumping mechanism on a dump truck or the boom on a boom truck)
These activities may apply for motor fuel (including gasoline), special fuel (including diesel), aviation fuel (aircraft), and jet fuel.
Note: You can't claim a refund if you didn't pay Washington fuel tax.
How to request a fuel tax refund account
Before you can file for a fuel tax refund, you must apply for an account. Choose one of the methods below.
Apply for your account online
Visit Taxpayer Access Point (TAP) to apply online.
Apply for your account by mail
Complete a Fuel Tax Refund Permit Application and send it to the address listed on the form.
- Don't send fuel invoices with your refund application.
- Once we process your application, we'll mail you a Fuel Tax Refund Claim form with instructions.
How to file a refund claim
To file a claim, you must have an active fuel tax refund account. You may file refund claims monthly, quarterly, or for a 6-month period between January and June, or July and December.
File a refund claim online
Log in to TAP and complete the claim form within 13 months of the purchase date for the relevant period. When you submit your claim, you can also choose how you'll receive your refund. Please note:
- You must include all invoices with your refund request
- To avoid entering each invoice separately in TAP, you may complete and import the appropriate template below
- You must still include copies of all invoices with this template
- When claiming a refund for Power Take Off (PTO) use, complete the appropriate PTO tab on the template
Refund claim templates
- Gas refund claim template
- Diesel refund claim template
- Aviation gas and jet fuel refund claim template
File a refund claim by mail
Complete the refund claim form we mailed to you within 13 months of the purchase date. Please note:
- You must include supporting documents and copies of fuel invoices to verify purchases
- Invoices must not be altered or contain any highlighting
- Do not staple any supporting documents or invoices
Once we approve your claim, we'll issue your refund.
Refund deductions
Unless exempted by law, we'll deduct use (sales) tax from your fuel tax refund amount and send it to the Department of Revenue on your behalf. Refunds for marine use are also subject to a Coastal Protection Fund fee.
You have 2 options to determine your sales tax deduction:
- Have us calculate the deduction for you. We'll use the average fuel cost per gallon and the average sales tax rate.
- Calculate the actual sales tax deduction based on each location where you purchased fuel. Visit the Department of Revenue website for sales tax rates. Choose one of these options:
- Submit a completed Actual Cost Computation Schedule with your claim. Contact us to get a copy of this form.
- Calculate the deduction when you submit your claim through TAP.
Fuel tax rate tables
The following tables include the average cost of fuel and the various tax rates used for calculating refunds. These rates are updated in January and July of the current year. You must submit a separate claim for each period with a different rate.
Rates (per gallon): July 1–December 31, 2024
| Tax type | Motor fuel | Special Fuel | Aircraft fuel |
|---|---|---|---|
| DOL average cost of fuel purchases | $4.187 | $4.098 | $4.187 |
| State fuel tax | $0.494 | $0.494 | $0.180 |
| Net use (sales) tax (based on average state rate of 8.7%) |
$0.31 | $0.29 | $0.31 |
| Federal fuel tax | $0.184 | $0.244 | Jet fuel: $0.219 Aviation gas: $0.194 |
| Coastal Protection Fund fee | $0.01 | N/A | N/A |
Rates (per gallon): January 1–June 30, 2024
| Tax type | Motor fuel | Special Fuel | Aircraft fuel |
|---|---|---|---|
| DOL average cost of fuel purchases | $4.761 | $4.655 | $4.761 |
| State fuel tax | $0.494 | $0.494 | $0.180 |
| Net use (sales) tax (based on average state rate of 8.7%) |
$0.36 | $0.34 | $0.36 |
| Federal fuel tax | $0.184 | $0.244 | Jet fuel: $0.219 Aviation gas: $0.194 |
| Coastal Protection Fund fee | $0.01 | N/A | N/A |
Prior tax rate tables
If you need to change a previously submitted claim, see the tables below.
- July 1–December 31, 2023
-
Rates (per gallon): July 1–December 31, 2023
Tax type Motor fuel Special Fuel Aircraft fuel DOL average cost of fuel purchases $4.113 $4.624 $4.113 State fuel tax $0.494 $0.494 $0.180 Net use (sales) tax
(based on average state rate of 8.7%)$0.30 $0.34 $0.30 Federal fuel tax $0.184 $0.244 Jet fuel: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - January 1–June 30, 2023
-
Rates (per gallon): January 1–June 30, 2023
Tax type Motor fuel Special fuel Aircraft fuel DOL average cost of fuel purchases $4.892 $5.525 $4.892 State fuel tax $0.494 $0.494 $0.180 Net use (sales) tax
(based on average state rate of 8.7%)$0.37 $0.42 $0.37 Federal fuel tax $0.184 $0.244 Jet fuel: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - July 1–December 31, 2022
-
Rates (per gallon): July 1–December 31, 2022
Tax type` Motor fuel Special fuel Aircraft fuel DOL average cost of fuel purchases $4.63 $5.16 $4.63 State fuel tax $0.494 $0.494 $0.18 Net use (sales) tax
(based on average state rate of 8.7%)$0.34 $0.38 $0.34 Federal fuel tax $0.184 $0.244 Jet fuel: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - January 1–June 30, 2022
-
Rates (per gallon): January 1–June 30, 2022
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 8.6%)$0.27 $0.26 $0.27 Federal fuel tax $0.184 $0.244 Jet fuel: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - July 1–December 31, 2021
-
Rates (per gallon): July 1–December 31, 2021
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - January 1–June 30, 2021
-
Rates (per gallon): January 1–June 30, 2021
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - July 1–December 31, 2020
-
Rates (per gallon): July 1–December 31, 2020
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - January 1–June 30, 2020
-
Rates (per gallon): January 1–June 30, 2020
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - July 1–December 31, 2019
-
Rates (per gallon): July 1–December 31, 2019
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - January 1–June 30, 2019
-
Rates (per gallon): January 1–June 30, 2019
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A - July 1–December 31, 2018
-
Rates (per gallon): July 1–December 31, 2018
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: $0.219
Aviation gas: $0.194Coastal Protection Fund fee $0.01 N/A N/A
Records you must keep
Keep the following records on file for at least 5 years from the date you bought the fuel:
- All fuel receipts
- Documentation of all refundable and nonrefundable gallons of fuel used
- Documentation of the type of equipment used for refundable fuel (examples include: boats, tractors, power saws, etc.)
- Fuel inventory readings in bulk storage
- Detailed fuel records for all withdrawals from bulk storage
- On-highway and off-highway mileage records for each licensed vehicle
Related laws and rules
- Fuel tax law (RCW 82.38)
- Aircraft fuel tax laws (RCW 82.42)
- Fuel tax rules and regulations (WAC 308–77)
- Aircraft fuel tax rules (WAC 308–78)