Washington: Fuel Excise Taxes
Washington Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Washington and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Washington Gasoline Tax
| Excise: | $0.45 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.45 / gallon |
Washington Diesel Tax
| Excise: | $0.45 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.45 / gallon |
Washington Gasohol Tax
| Excise: | $0.45 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.45 / gallon |
† Additional Applicable Taxes: 0.5 percent privilege tax
Other Washington Fuel Excise Tax Rates
The primary excise taxes on fuel in Washington are on gasoline, though most states also tax other types of fuel.
Washington Aviation Fuel Tax
In Washington, Aviation Fuel is subject to a state excise tax of 0.11
Point of Taxation: Distributor
Washington Jet Fuel Tax
In Washington, Jet Fuel is subject to a state excise tax of 0.11
Point of Taxation: Distributor
Payment of Washington Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 25th of each month for the previous month.
Washington Fuel Tax Reports
Fuel producers and vendors in Washington have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Washington government. Click the button below to view details on three WA fuel tax reports.
View Fuel Tax ReportsAircraft tax returns
Report Due: 25 th of the month following the period being reported
Payment Due: 25 th of the month following the period being reported
PaymentPenalties: 10.00%
Motor fuel
Report Due: 25 th of the month following the period being reported
Payment Due: Paying by check, the 25 th of the month following the period being reported. Paying by Electronic Funds Transfer is due the 26 th of the month.
PaymentPenalties: 2% until 07/01/2015 10% after 07/01/2015
Special fuel tax returns
Report Due: 25 th of the month following the period being reported
Payment Due: Paying by check, the 25 th of the month following the period being reported. Paying by Electronic Funds Transfer is due the 26 th of the month.
PaymentPenalties: 10.00%
Federal Fuel Excise Taxes
The price of all motor fuel sold in Washington also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Washington comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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