Aircraft fuel

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 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

Related information

Need additional help? Here's how to contact us:

call Phone: 360-664-1852
(TTY: Call 711)
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