Learn how to get your aircraft fuel license and file your fuel tax return.
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 needs a license?
You must have an aircraft fuel distributor license to purchase non-taxed aircraft fuel for resale. This includes both aviation gasoline and jet fuel. Once you're licensed, there's no renewal period.
How to get your license
You can apply for your license online or by mail.
Apply for your license online
Log in to Taxpayer Access Point (TAP) to apply online.
Apply for your license by mail
Mail a completed Fuel Tax Application form to:
Department of Licensing
Prorate and Fuel Tax
PO Box 9228
Olympia, WA 98507-9228
How to file your tax return
You can file your tax return online, through XML data transfer, or by mail.
File your tax return online
Log in to Taxpayer Access Point (TAP) to:
- Enter your tax information, or
- Upload an Excel template containing your tax information. See the fuel tax return upload template below.
File your tax return through XML data transfer
Transfer your tax information from your computer system to our system. You must email our technical staff at FTXMLReporting@dol.wa.gov to set up connections before sending your tax information.
File your tax return by mail
Mail your return to one of the addresses below depending on whether you're including a payment.
Returns with payments
Prorate and Fuel Tax
Department of Licensing
PO Box 9048
Olympia, WA 98507-9048
Returns without payments
Fuel Tax Section
Department of Licensing
PO Box 9228
Olympia, WA 98507-9228
Fuel tax return upload template
You must have Excel 97-2003 or a newer version to use this template:
Aircraft fuel tax rate
| Date | Tax rate |
|---|---|
| July 1, 2022 - Present | $0.18 per gallon |
| July 1, 2005 - June 30, 2022 | $0.11 per gallon |
Payment options
We must receive your tax payments on or before the dates in the table below.
- If you owe $50,000 or more, pay only by electronic funds transfer (EFT)
- If you owe less than $50,000, pay by check, money order, or EFT
Contact your bank to set up EFT payments. You must make a separate payment for each license type.
Late payments
If we receive your payment after the due date, you may incur a penalty. Interest will begin accruing on the first day of the following month.
Due dates
| Reporting period | Report due (No payment) | Tax Return and EFT payment due |
|---|---|---|
| January 2024 | February 26, 2024 | February 26, 2024 |
| February 2024 | March 25, 2024 | March 26, 2024 |
| March 2024 | April 25, 2024 | April 26, 2024 |
| April 2024 | May 28, 2024 | May 24, 2024 |
| May 2024 | June 25, 2024 | June 26, 2024 |
| June 2024 | July 25, 2024 | July 26, 2024 |
| July 2024 | August 26, 2024 | August 26, 2024 |
| August 2024 | September 25, 2024 | September 26, 2024 |
| September 2024 | October 25, 2024 | October 26, 2024 |
| October 2024 | November 25, 2024 | November 26, 2024 |
| November 2024 | December 26, 2024 | December 26, 2024 |
| December 2024 | January 27, 2025 | January 24, 2025 |
Related laws and rules
- Aircraft fuel tax (RCW 82.42)
- Aircraft fuel tax (WAC 308–78)