What is the oil spill tax?
It is a tax on the transportation of crude oil or petroleum products, by ship or barge, into navigable waters of Washington and off-loaded at an in-state terminal.
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How do I pay the tax?
The tax is paid either:
- directly to the marine terminal operator, or
- by a taxpayer who has been issued a direct payment certificate.
The tax is sent monthly on the Oil
Spill Tax Return to the Department of Revenue.
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What rate do I pay?
Currently, the rate is four cents per 42 gallon barrel. There is an additional one cent tax per
barrel collected, depending on the fund balance in the oil spill response account.
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What are the funds used for?
The funds are dispersed as follows:
- four cents per barrel goes to the oil spill administration account to fund oil spill prevention, response and restoration programs.
- one cent per barrel goes to the oil spill response account and is contingent upon the balance in the account. The funds are used to cover
state response costs to oil spills which involve clean-up costs in excess of $50,000.
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