Leaded racing fuel addendum

Motor vehicle fuel that is illegal for use on public highways and used exclusively for racing is exempt from motor vehicle fuel tax (chapter 82.38 RCW). This fuel is called leaded racing fuel. This fuel is subject to retail sales and use tax.

Our department designates state sales and use tax revenue that we obtain from leaded racing fuel. We deposit the receipts into the Advanced Environmental Mitigation Revolving Account (RCW 47.12.340).

Instructions

Report your leaded racing fuel sales on the Combined Excise Tax Return. You report this in the business and occupation tax under the wholesaling or retailing classification. You need to also report retail sales under the state sales tax, local sales tax, and RTA tax (if applicable).

Note: The department no longer allows you to take deductions for the motor vehicle fuel tax and motor vehicle fuel sales under business and occupation tax or retail sales tax.

You must report the value of how much fuel you obtained without paying sales tax. Report this on the Combined Excise Tax Return under the state use tax, local use tax and RTA tax (if applicable).

You must enter your taxable sales amount (your gross sales minus any deductions we allow) of this fuel in the "Leaded Racing Fuel sold at Retail" field on this addendum. You don’t need to calculate anything further.

You must enter the value of this fuel subject to use tax in the "Leaded Racing Fuel subject to use tax" field of this addendum. You don't need to calculate anything further.

You are not required to pay additional tax with this addendum.