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Motor carrier fuel/Highway use/Mileage tax - Washington

RegSenseFleet OperationsEnglishState InfoBest ResultsFocus AreaWashingtonHighway use - Mileage taxFleet TaxesTransportation

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

  • Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
  • Has three or more axles regardless of weight; or
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

IFTA fees

IFTA license, no fee

IFTA decals, $10 per set

Temporary decal permit

Temporary IFTA decal permit not available at this time.

Indian reservations fuel

A 100 percent fuel tax credit may be taken for taxed fuel purchased at all tribal and non-tribal fueling stations in Washington.

Fuel use tax

Commercial vehicles operating interstate having two axles and a GVW or registered GVW exceeding 26,000 pounds or 11,797 kilograms; or having three or more axles regardless of weight; or is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight require an IFTA license, or a special fuel trip permit. The IFTA license is issued without cost; Special Fuel Permits are $30. Reports are made on or before the 30th or 31st of the month following the end of the reporting period for the amount of fuel used on Washington highways during the reporting period. Remittance (if tax is due) must accompany report. Reports shall be filed with the Department for each reporting period even if there were no operations for the reporting period.

Vehicles powered by propane, butane, or natural gas must display a decal issued by the Department as evidence that annual license fees have been paid.

Every special fuel user shall maintain complete records of all fuel used, and detailed mileage records on an individual vehicle basis if fuel is used in vehicles licensed for highway operations. Such records, receipts and invoices shall be subject to inspection by the Department at all times, and shall be maintained for a period of five years.

IFTA licensees must reproduce their license card and carry a photocopy in each motor vehicle being operated on Washington public highways. The license is not transferable and shall be valid until suspended, cancelled or revoked, or until February 28, whichever comes first. Delinquent licenses will automatically be revoked.

Minimum bond coverage required is $500, or three times the estimated monthly tax, whichever is larger. A bond is not required at initial licensing, but may be required thereafter to protect the interest of the state.

Mileage/Highway use taxes

There are no highway use taxes charged in Washington.

Tax refunds or credits

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.

PTO/Reefer fuel

Washington allows for refunds on tax-paid fuel used in reefer or power take-off (PTO) equipment.

Carriers must have a refund permit and then file an application for refund within 13 months of the fuel purchase. The account is setup after the first refund claim is filed. When filing a refund claim, carrier must also attach fuel purchase receipt copies/invoices and have a minimum claim of $20.

Records that must be kept to claim a refund include all fuel receipts, gallons of fuel used in each piece of equipment (refundable and non-refundable), fuel inventory in bulk storage, and detailed fuel records for all withdrawals from bulk storage. Fuel records for fuel purchased in small containers (10 gallons or less) for non-highway use must show the type of equipment being used, i.e., boats, tractors, power saws, etc.

The tax exemption for PTO equipment is calculated as a percentage of the total Washington taxable fuel:

Cement mixers, fire trucks (private), mobile cranes, garbage trucks (with load compactor), sewer cleaning truck/jet vactor, super suckers25%
Line truck with digger/derrick or aerial lift, log truck with self loader, refrigeration trucks, sweeper trucks (must be motor vehicle)20%
Boom truck/block boom, bulk feed truck, dump trailers, dump trucks, hot asphalt distribution truck, leaf truck, lime spreader, pneumatic tank truck, salt spreader on dump truck, seeder truck, semiwrecker, service truck with jack hammer/drill, snow plow, spray truck, tank transport, tank trucks, truck with PTO hydraulic winch, wrecker15%
Car carrier with hydraulic winch, carpet cleaning van10%
Others7.5%

Use taxes will be deducted from the refund claim.

['Fleet Taxes']
['Highway use - Mileage tax']
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