Get the latest news about fuel tax and prorate.
Fuel Tax reporting requirement changes
The Washington State Department of Licensing (DOL), Prorate and Fuel Tax Services (PRFT) is making changes to reporting requirements for Fuel Tax Licensees and Registrants. These changes go into effect for the January 2025 reporting period. DOL is making these changes to align with the Federation of Tax Administrators (FTA) Uniformity Guide.
Receipts and Disbursement schedule updates
Modes column:
- GS – Fuel Station will be added to all but the Fuel Terminal tax return for situations where the ownership of the fuel changes at the gas station without the fuel moving locations.
Product Codes column:
Four new product codes are being added to allow better reporting of renewable and sustainable fuels:
- 181 Renewable Diesel – Dyed (Rollup Code)
- 180 Renewable Diesel – Undyed (Rollup Code)
- 054 Propane
- 131 Sustainable Aviation Fuel (SAF)
| Fuel Tax schedule updates | |
|---|---|
| Aircraft Distributor (FA) | |
| New Schedule | Schedule 5 - Gallons delivered tax collected |
| Deleted Schedule | Schedule 7F - Gallons sold tax-exempt to unlicensed exporters |
| Fuel Supplier (FS) | |
| New Schedules | Schedule 2K - Gallons of nontaxed fuel received & sold or used for taxable purpose |
| Schedule 4B - Gallons imported/transferred from in-state storage tax-free into in-state refinery storage | |
| Schedule 5 - Gallons delivered tax collected | |
| Schedule 5R - Gallons delivered to Native American Reservation, tax collected | |
| Schedule 6 - Gallons delivered fo fuel licensee - tax not collected | |
| Schedule 6J - Gallons delivered tax-free into refinery storage | |
| Schedule 9 - Gallons delivered to state and local government tax-exempt | |
| Schedule 10T - Gallons delivered to Native American tribes | |
| Deleted Schedules | Schedule 2B - Gallons received tax-exempt blend stock |
| Schedule 6A - Gallons sold tax-exempt to licensed distributors for export | |
| Schedule 6D - Gallons sold tax-exempt to licensed distributors | |
| Schedule 6F - Gallons sols to IFTA authorized carriers/sales of dyed diesel delivered to WA licensee | |
| Schedule 7F - Gallons sold tax-exempt to unlicensed exporters | |
| Schedule 13X - Gallons of biodiesel rebranded to dyed | |
| Fuel Distributor (FD) | |
| New Schedules | Schedule 2K - Gallons of nontaxed fuel received and sold or used for a taxable purpose |
| Schedule 4B - Gallons imported or transferred from in-state storage tax-free into in-state refinery storage | |
| Schedule 5 - Gallons delivered tax collected | |
| Schedule 5R - Gallons delivered to Native American Reservation, tax collected | |
| Schedule 6J - Gallons delivered tax-free into refinery storage | |
| Schedule 9 - Gallons delivered to state and local government tax-exempt | |
| Schedule 10T - Gallons delivered to Native American tribes | |
| Deleted Schedule | Schedule 13X - Gallons of biodiesel rebranded to dyed |
| Fuel Blender (FB) | |
| New Schedule | Schedule 5 - Gallons delivered tax collected |
| Deleted Schedules | Schedule 2B - Gallons received tax-exempt blend stock |
| Schedule 12A - Gallons of tax paid product sold from inventory | |
| Schedule 13X - Gallons of biodiesel rebranded to dyed | |
An updated compliance manual with instructions related to each new schedule will be sent out and available on our website shortly.
Questions and stay connected
If you have questions, email us at DOL-PRFTUpgradeProject@dol.wa.gov. Stay informed about this project and others, by signing up to our Listserv, Prorate and Fuel Tax Project Updates. You can unsubscribe at any time.
Prorate and Fuel Tax Rulemaking Public Hearing on December 11, 2024
Rulemaking will affect:
- WAC 308-77 Fuel Tax Rules & Regulations,
- WAC 308-78 Aircraft Fuel,
- WAC 308-91 Reciprocity and Proration, and
- A new chapter within WAC 308-79 to cover Discovery/Investigation Procedures.
The latest rulemaking filing, Proposed Rule Making (CR-102), and proposed language are available for review on our website.
Public Hearing – December 11, 2024, at 2 p.m.
Participants are invited to attend in-person, on Microsoft Teams, or by phone.
In-person:
Department of Licensing
Black Lake Complex
405 Black Lake Blvd SW, Olympia, WA 98502
Building 2, Room 2108
Map and directions
Join the hearing on Microsoft Teams
Meeting ID: 235 657 432 848
Passcode: nwth5d
Call in (audio only): +1-564-999-2000,,140744215# United States, Olympia
Phone conference ID: 140 744 215#
Provide Comments
We welcome your written comments and input outside of this public hearing. Please email comments to PRFTRulesComments@dol.wa.gov by December 11, 2024, 5:00pm
XML filers, we need your help!
October 15, 2024
We're upgrading the Prorate and Fuel Tax (PRFT) computer system in February 2025. The upgrade will have technical changes that impact Fuel Supplier, Fuel Distributor, Fuel Blender, Fuel Carrier, and Terminal Operator XML filers.
Contact us immediately!
Email Betsy King at Betsy.King@dol.wa.gov, with names, the business name, phone numbers, and email addresses. Betsy will work with the contacts to support the modification.
What is changing?
The technical changes to the format for filing xml returns are:
- Authorization Security Improvement – the username and password will be collected using WS-Security username tokens with the simple object access protocol (SOAP).
- Environment Element Removed – Production (P) vs. Testing (T) environments will be accessed using 2 separate URLs rather than specifying in the request.
- SOAP Response/Request XML Format – The format will now have 2 additional elements inside the message body.
IFTA license number will change at the 2025 renewal licensing period
September 19, 2024
What is changing?
Beginning with the 2025 licensing period, we're changing the International Fuel Tax Agreement (IFTA) license number printed on your license. Instead of a license number that matches your Washington IFTA account number, your printed license will now display the required Account Identification Number. This number will start with “WA” followed by the 9-digit Federal Employer Identification Number (FEIN) or the Social Security Number (SSN) of the owner or principal of the business if no FEIN exists. Your Washington IFTA account number will not be impacted by this change.
Example:
New Account Identification (License) Number: WA123456789
Washington IFTA Account Number: 1234567
Why is this change happening?
Washington state is a jurisdictional member of IFTA and must follow the requirements established within the IFTA agreement. We were out of compliance by using an alternative Account Identification Number for the license number on the printed license carried by licensed vehicles. We must remain compliant and meet IFTA standards.
What do you need to do?
No action if you currently have a FEIN on record. This change will occur automatically with the 2025 IFTA licensing period.
If you would like to apply for a FEIN, visit the free service offered by the Internal Revenue Service, How to Apply for an EIN | Internal Revenue Service (irs.gov). After receiving your FEIN, contact Motor Carrier Services unit by email at MotorCarrierServices@dol.wa.gov or phone at 360-664-1858 to update your IFTA account with your new FEIN. You must provide documentation from the IRS showing the newly issued FEIN.
Note: If you renew your IFTA license for 2025 without providing a FEIN, your SSN will be displayed and printed on your IFTA license, and subject to disclosure and inspection.
Questions?
Email MotorCarrierServices@dol.wa.gov or call 360-664-1858.
PRFT Tax Discovery listening sessions and rule making
August 27, 2024
We're inviting you to a series of virtual listening sessions relating to Engrossed House Bill 1964 (EHB) – Enhancing prorate and fuel tax collections.
Rule Making
Effective July 1, 2024, changes include:
- Taxpayer information reported to us is exempt from public inspection and copying.
- New civil authority for us to investigate unpaid or underpaid taxes, improper reporting, and detection and assessment for fraudulent activity.
- Establishment of a Fuel Tax Discovery team to detect and investigate prorate and fuel tax violations, review abnormal tax returns, review complaints, provide education, and investigate unlicensed entities for taxable activity.
- People who have multiple dyed fuel violations, people who neglect to file tax reports, and people who operate without a valid IFTA license will face new penalties.
- We can seek subpoenas and electronically identify assets for unpaid tax lien liabilities. Technical cleanup of statutes for clarity and consistency.
Rulemaking will affect:
- WAC 308-77 Fuel Tax Rules & Regulations,
- WAC 308-78 Aircraft Fuel,
- WAC 308-91 Reciprocity and Proration, and
- A new chapter within WAC 308 to cover Discovery/Investigation Procedures.
Session #1 – September 12, 2024, at 9:00am (PDT)
Purpose: Share a brief overview of the bill, provide an overview of our implementation efforts, and share draft rule language. Time for questions and answers will be included.
Join the meeting now
Meeting ID: 284 755 917 801
Passcode: otZaDP
Call in (audio only): +1 564-999-2000, US, Olympia
Phone conference ID: 256 112 822#
Session #2 – September 19, 2024, at 9:00am (PDT)
Purpose: Gather stakeholder feedback and share any initial concerns/limitations with suggested changes to the draft rule language. Time for questions and answers will be included.
Join the meeting now
Meeting ID: 213 694 129 662
Passcode: GhWuuX
Call in (audio only): +1 564-999-2000, US, Olympia
Phone conference ID: 207 717 540#
Session #3 – September 25, 2024, at 10:00am (PDT)
Purpose: Share final rule language, review feedback, how the rule language was or was not adjusted and why, and share rulemaking next steps. Time for questions and answers will be included.
Join the meeting now
Meeting ID: 221 544 474 958
Passcode: WrD66s
Call in (audio only): +1 564-999-2000, US, Olympia
Phone conference ID: 246 967 387#
Provide Comments
We welcome your comments and input outside of these listening sessions. Please email related questions or comments to us at PRFTRulesComments@dol.wa.gov.
New prorate and fuel tax computer system in 2025
August 16, 2024
We’re upgrading the Prorate and Fuel Tax (PRFT) system!
The new and improved Taxpayer Access Point (TAP) will:
- Have enhanced security functions.
- Allow easy access to manage your data on-the-go.
- Have a redesigned look and feel.
- Allow data exchange with automated features.
- Have advanced system checks to ensure accuracy.
This upgrade will keep your data safe and provide flexibility for you and your business.
We’ll launch the new system in February 2025.
Who does this impact?
This upgrade will impact prorate and fuel tax customers who:
- File an IFTA or fuel tax return
- Transfer, buy, and store fuel
- Register with IRP
- File an unlicensed refund claim
What can you do now?
Please review your Taxpayer Access Point (TAP) account and make sure all contact information is current and accurate. We will be sending emails and notifications with project updates.
Volunteers
We need volunteers to help us test the new system! If you want to help, send us an email at DOL-PRFTUpgradeProject@dol.wa.gov with the subject line “Volunteer for new system testing.” Be sure to include your name, phone number, type of account, and city. This will help us with our testing plan.
Stay connected
- Email questions to DOL-PRFTUpgradeProject@dol.wa.gov.
- Stay informed about this project and others by signing up to our Listserv, Prorate and Fuel Tax Project Updates. You can unsubscribe at any time.