Learn how to get motor vehicle or special fuel licenses, how to file fuel tax returns, and more.
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 be licensed to supply, distribute, import, export, or blend motor or special fuel for sale.
License types
Once you're licensed or registered, there's no renewal period.
Supplier license
This license allows you to purchase and store non-taxed fuel within the bulk transfer-terminal system. It also allows you to import and export fuel.
Distributor license
This license allows you to purchase tax-free fuel from a licensed supplier for immediate export to a destination outside the state, or import fuel into the state by rail car or tanker truck. You can also make a tax-deferred purchase of motor fuel or special fuel from a licensed supplier and sell tax-exempt fuel to qualifying entities.
Blender license
This license allows you to blend taxed fuel with untaxed liquids to produce motor or special fuel, including alternative fuels (biodiesel, ethanol, etc.), and produce alternative fuels outside the bulk transfer-terminal system. Taxes are imposed on the volume of product not previously taxed.
Fuel carrier registration
This registration requires you to report fuel movement within Washington as well as imports and exports from the state.
Terminal license
This license requires you to report fuel movement in IRS-registered terminals within Washington. Each terminal location needs its own license. You can apply for all locations using a single application.
How to get your license
Follow the steps below to get your motor or special fuel license.
1. Gather what you'll need
Fuel tax bond
You must have a bond for each license type (excluding terminal operators and fuel carriers). The total amount of the bond per license, must be:
- 3 times the estimated monthly fuel tax liability, and
- Between $5,000 and $100,000
License-specific documents
See what documents you need for each type of fuel license.
- Fuel supplier license - A copy of your Federal 637 license specific to tax-free fuel transactions and a copy of licenses issued by other jurisdictions
- Fuel distributor license - Copies of licenses from jurisdictions where you're importing or exporting fuel
- Fuel blender license - A copy of your Federal 637 license specific to the production and blending of fuel
- Fuel terminal operators - A copy of your Federal 637 excise tax registration authorizing tax-free transactions in the bulk transfer-terminal system
- Fuel carrier registration - Complete and submit your Fuel Carrier Registration form
2. Submit your application
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 templates 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 templates
You must have Excel 97-2003 or a newer version to use these templates:
- Fuel supplier tax return template
- Fuel distributor tax return template
- Fuel blender tax return template
- Terminal operator tax return template
- Fuel carrier tax return template
Fuel tax rates
Motor fuel taxes
| Date | State rate/gallon | Federal rate/gallon | Combine rate/gallon |
|---|---|---|---|
| July 1, 2016 to present | $0.494 | $0.184 | $0.678 |
| August 1, 2015 to June 30, 2016 | $0.445 | $0.184 | $0.629 |
| January 1, 2011 to July 31, 2015 | $0.375 | $0.184 | $0.559 |
Special fuel taxes
| Date | State rate/gallon | Federal rate/gallon | Combine rate/gallon |
|---|---|---|---|
| July 1, 2016 to present | $0.494 | $0.244 | $0.738 |
| August 1, 2015 to June 30, 2016 | $0.445 | $0.244 | $0.689 |
| January 1, 2011 to July 31, 2015 | $0.375 | $0.244 | $0.619 |
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) | 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 28, 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 28, 2024 |
| October 2024 | November 25, 2024 | November 26, 2024 |
| November 2024 | December 26, 2024 | December 26, 2024 |
| December 2024 | January 27, 2025 | January 27, 2025 |
Related laws and rules
- Fuel tax laws (RCW 82.38)
- Fuel tax rules and regulations (WAC 308–77)