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The Petroleum Products Tax is suspended as of April 1, 2010. See our Special Notice for more information.

What is the petroleum products tax?

It is a tax on the first possession of petroleum products within this state.


How do I pay the tax?

The tax is reported on the excise tax return.


What rate do I pay?

The rate is .003 and is based on the wholesale value of the product.


What are the funds used for?

The funds finance a state pollution liability insurance program. The program provides affordable insurance to owners and operators of underground petroleum storage tanks and heating oil tanks.

Forms & publications

Special Notice: Petroleum Products Tax Suspension (pdf)

Tax Reference Manual (pdf)

References


Revised Code of Washington 82.23A

Washington Administrative Code (WAC) 458-20-252