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Washington State Gas Tax Refund PDF Print E-mail

Washington State Gas Tax RefundWhen Washington boaters go to the fuel dock or local neighborhood fuel pump and purchase gasoline for their boat, they pay the fifth highest gas tax in the country.  As of July 1, 2007, the price per gallon included 36 cents per gallon gas tax, and is scheduled to rise another eight cents.  The majority of the tax revenue is a road tax intended to be paid by drivers of cars and trucks to maintain highways, bridges, and ferries.  Boats do not extend wear and tear on highways, bridges, and ferries, so a portion of the tax has been declared exempt from boat fuel.  However, boaters must file a claim to get the refund for this gas tax.

All that is required to receive a refund is apply for a Fuel Tax Refund Permit Account.  Applications and instructions are available on the State of Washington Department of Licensing website: www.dol.wa.gov/forms/442071.pdf.

After a refund account has been set up, a claim can be submitted at any time within 13 months from the date the fuel was purchased.  The department will use the postmark date to determine the eligibility of the claim.  Fuel purchases must be claimed through the entire month and have a minimum of 65 refundable gallons.

 

"Boaters who file a claim will receive a partial refund of 
the 36-cents-per-gallon tax they paid at the fuel pump."
 

In accordance with Washington Administrative Code (WAC) 308-72-895, 308-77-240 and 308-78-070, each claimant must keep records of all fuel receipts showing the number of gallons received and price paid.

These records must be kept for each refund claim filed with the Department of Licensing (DOL).  All refund claims and associated records are subject to audit and must be kept for five years from the date of refund claim.

Boaters who file a claim will receive a partial refund of the 36-cents-per-gallon tax they paid at the fuel pump.  The difference between the 36 cents paid and the refund is: 1) state sales tax; 2) federal fuel tax; and 3) a penny-per-gallon contribution to the Coastal Protection Fund.  After the reductions are applied, a boater receives approximately 15 cents per gallon refund.

Most diesel fuel sold at fuel docks already has the state road tax deducted from the price at the pump.  There is neither road tax paid nor refund due for most marine diesel fuel.  Untaxed marine diesel fuel is identified by its dyed color, usually red.  If a boater buys clear diesel fuel, it is most likely taxed and that tax would be entitled to the same refund process as gasoline.

The Washington boat-gas tax refund process is largely unclaimed by boaters.  Many boaters are unaware of the refund benefit or do not see enough value in the refund to bother with filing a claim.

Some of the unclaimed fuel-tax refunds go to the Interagency Committee for Outdoor Recreation (IAC) to fund marine infrastructure projects such as pump-out stations, boat ramps, port improvements, and other state projects to benefit boating.

If you have any questions, contact the State of Washington Department of Licensing Fuel Tax Refund Office. 

 For More Information, Contact:
 State of Washington Department of Licensing
Fuel Tax Section
Refund Unit
P.O. Box 9228
Olympia, WA 98507-9228
360.664.1838
Fax: 360.570.7843

Application for a Fuel Tax Refund Permit
www.dol.wa.gov/forms/442071.pdf

 
 
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