Wash. Rev. Code » Title 82 · Chapter 82.38
Revised Code of Washington

Wash. Rev. Code § 82.38.090 (2026)

Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception

✓ current as of May 2026
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(1) It is unlawful for any person to engage in business in this state as any of the following unless the person is the holder of a license issued by the department authorizing the person to engage in that business:
(a) Fuel supplier;
(b) Fuel distributor;
(c) Fuel blender;
(d) Terminal operator;
(e) Dyed special fuel user; or
(f) International fuel tax agreement licensee.
(2) A person engaged in more than one activity for which a license is required must have a separate license classification for each activity; however, a fuel supplier is not required to obtain a separate license classification for fuel distributor or fuel blender.
(3) Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight not exceeding twenty-six thousand pounds are not required to be licensed. Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, or having three or more axles regardless of weight, or a combination of vehicles, when the combination exceeds twenty-six thousand pounds gross vehicle weight, must comply with the licensing and reporting requirements of this chapter. A copy of the license must be carried in each motor vehicle entering this state from another state or province.
[ 2013 c 225 s 112; 1998 c 176 s 61; 1995 c 20 s 13; 1994 c 262 s 23; 1993 c 54 s 6; 1991 c 339 s 6; 1990 c 250 s 84; 1986 c 29 s 2; 1979 c 40 s 5; 1971 ex.s. c 175 s 10.]

Notes:

Effective date—2013 c 225: See note following RCW 82.38.010.
Notes of Decisions
Cited in 3 cases, 1989–1997 · leading case: Tiger Oil Corp. v. Dep't of Licensing, 946 P.2d 1235 (Wash. Ct. App. 1997).
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Tiger Oil Corp. v. Dep't of Licensing, 946 P.2d 1235 (Wash. Ct. App. 1997). · cites it 6× “The Department claimed in its counter-claim that Tiger Oil was in violation of RCW 82.38.090, which states in part: It shall be unlawful for any person to act as a special fuel dealer or a special fuel user in this state unless such person is the holder of an uncanceled special…”
Scarsella Bros., Inc. v. Dep't of Licensing, 771 P.2d 760 (Wash. Ct. App. 1989). “RCW 82.38.090. Scarsella is required to file monthly fuel tax user reports showing what fuel has been used on the public highways, and thereafter pay a special fuel tax on those gallons.”
Sunrise Express, Inc. v. Dep't of Licensing, 892 P.2d 1108 (Wash. Ct. App. 1995). “RCW 82.38.090, .150. To ensure payment of the proper tax amount, special fuel users are subject to specific record-keeping requirements under RCW 82.”
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