Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Find taxes & rates / Other taxes / Petroleum products tax
Print

Petroleum products tax

On Jan. 1, 2020, Washington’s Petroleum Products Tax (PPT) is reinstated until further notice.

For more information see special notice, State resumes petroleum products tax collection. 

 

What is the petroleum products tax?

This tax applies to the person who first possesses petroleum products within the state. This tax is imposed on the wholesale value of petroleum products in this state.

You may be able to take a deduction if you are a properly licensed petroleum products exporter that removes petroleum products at the rack for direct delivery outside of Washington. 

How do I pay the tax?

You report the tax on the excise tax return.

What rate do I pay?

You pay the rate of .003 (three-tenths of 1%) which is based on the product's wholesale value.

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.

More information

Forms & publications

State resumes petroleum products tax collection (pdf)

References

Tax Reference Manual (pdf)

RCW 82.23A

WAC 458-20-281

More information

Forms & publications

State resumes petroleum products tax collection (pdf)

References

Tax Reference Manual (pdf)

RCW 82.23A

WAC 458-20-281

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington