Natural Gas Use Tax — Form & Instructions

# full

To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 41 0065 (11/12/25) Page 1 of 4 Natural Gas Use Tax Addendum Effective July 1, 2018 to December 31, 2025 Use black ink and attach original form to your Excise Tax Return. 1 Account information Name: Account ID: Period Year Check box if public utility tax was paid on entire purchase or natural gas was not purchased for this period. (This addendum must be filed even if no tax is due.) 2 State natural gas use tax 1. Volume in therms [122]: Purchase price [121]: Transportation charges [12171]: Total value: 2. Total state tax due (multiply the total value in line 1, by the tax rate .03852): 3 Local city natural gas use tax [141] For each line, multiply total city value by the local rate to get the city tax due. Note: To find the local city code rate and local rate in which you used your natural gas, see the bottom of page 2. Line Local city code Total city value Local rate City tax due 3. 4. 5. 6. 7. 8. 9. 10. Total city value (add lines 3-9): Total city tax due (add lines 3-9):

REV 41 0065 (11/12/25) Page 2 of 4 4 State credit(s) Consumer paid use tax: Seller paid state gross receipts: 11. Total state credit: 5 Local city credits Line Local city code Consumer paid use tax Seller paid municipal gross receipts Total local credit 12. 13. 14. Total state/city credit(s) (add lines 11-13): 6 Totals 15. Total tax due (add line 2 and line 10): 16. Total credit (line 14): 17. Total amount due (subtract line 16 from line 15): Add all the addendum totals and transfer the amount to the total all addendums line on your tax return.

REV 41 0065 (11/12/25) Page 3 of 4 Instructions for completing the Natural Gas Use Tax Addendum Local city codes and tax rates Either the public utility tax or the natural gas use tax is due on purchases of natural gas. Important: Include your tax registration number on all correspondence and checks. State natural gas use tax Volume (in therms): Enter a whole number for the total volume (in therms) of gas delivered this period. If your company received natural gas in more than one location, enter the total volume for all locations. This information will be cross-matched with the quarterly reports required from the local distribution companies. 1 MMBTU = 10 therms OR 1 therm = 100,000 BTU's. Purchase price: Enter only the purchase price of the gas. Do not include transportation charges. Transportation charges: Enter the amount of separately stated interstate and intrastate transportation charges that were not subject to public utility tax. Total value: Add the purchase price and the transportation charges and enter the total. Total state tax due: Multiply the total value by .03852 and enter the result. Local city natural gas use tax From the chart below, find the city and tax rate in which you used your natural gas. Enter the four-digit code for your city in the "Loc. City Code" column. Enter the total value, local rate, and calculate the city tax due for each location. Note: If your natural gas was used at a county address, you only need to complete the state portion of this tax. State and local city credit(s) If you paid tax to another state on gas used, you may be able to take that amount as a credit. Prorate the credit to the state and city portion (if applicable) of the tax based on the relative rates of the taxes. How to report prior period adjustments Make a copy of the original return, cross out the incorrect information and write in the correct information. You may also use a blank Natural Gas Use Tax Addendum by filling in the correct information. For either method, write "amended" at the top and include a letter of explanation.

REV 41 0065 (11/12/25) Page 4 of 4 Local city codes and tax rates Code City Rate Code City Rate 1701 Algona .0600 0103 Othello .0600 3101 Arlington .0600 1104 Pasco .0850 1702 Auburn .0600 0303 Prosser .0600 1704 Bellevue .0600 3812 Pullman .0800 Bellingham: .0500 2711 Puyallup .0400 3701 First $250,000 each month .0600 1724 Redmond .0600 3771 Over $250,000 in a month .0100 1725 Renton .0600 2902 Burlington .0300 0304 Richland .0850 2101 Centralia .0600 0604 Ridgefield .0160 2102 First $166,666.67 annually .0600 Selah: 2181 Over $166,666.67 up to $7,500,000 annually .0100 3907 First $2,000 each month .0600 2199 Over $7,500,000.01 annually .0000 3999 Over $2,000 in a month .0000 3202 Cheney .1475 2301 Shelton .0600 0202 Clarkston .0600 3116 Stanwood .0600 3601 College Place .0600 Sumas: 1101 Connell .0600 3707 First $100,000 each month .0100 3104 Edmonds .0600 3799 Over $100,000 in a month .0000 3105 Everett .0600 Sumner: 1732 Federal Way .0775 2716 First $28,571.43 each month .0525 3704 Ferndale .0600 2799 Over $28,571.43 in a month .0000 2706 Fife .0450 3908 Sunnyside .0600 Goldendale: 2717 Tacoma .0750 2002 First $5,833,333.33 annually .0600 1729 Tukwila .0600 2099 Over $5,833,333.34 annually .0000 3406 Tumwater .0600 3901 Grandview .0600 3911 Union Gap .0600 1714 Issaquah .0600 Vancouver: 0302 Kennewick .0850 0605 First $25,000 each month .0600 1715 Kent .0600 0675 Over $25,000 in a month .0125 1716 Kirkland .0600 3604 Walla Walla .0600 2721 Lakewood .0600 Warden: 3111 Marysville .0500 1313 First $200,000 annually .0600 3206 Medical Lake .0600 1399 Over $200,000 annually .0000 3207 Millwood .0200 0606 Washougal .0400 2907 Mount Vernon .0600 0405 Wenatchee .0600 3114 Mukilteo .0600 0805 Woodland .0600 3403 Olympia .0900 3913 Yakima .0600

Reset form Print form