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Air Quality Program

Greenhouse Gas Reporting:
Transportation Fuel Suppliers

Owners or operators of transportation fuel suppliers that supply products equivalent to at least 10,000 metric tons of carbon dioxide per year in Washington must report their greenhouse gas (GHG) emissions to the Department of Ecology.

Status update

Washington’s greenhouse gas (GHG) reporting system is ready for reporters to complete their emissions year reports.

Reporting deadline

Reports are due to Ecology by October 31 of the year following the emissions year. Register by completing a Certificate of Representation Form and mailing the paper form to Ecology at least 60 days before your report is due. Instructions are on the form.

Contents

Who must report

You are responsible for reporting CO2 emissions associated with the fuels you supply in Washington if you are required to file periodic tax reports for:

A list of organizations with active fuel tax licenses is available on the Department of Licensing (DOL) website.

Mobile source fleets are not required to report their GHG emissions.

Reporting threshold

Organizations that are required to file periodic tax reports with DOL are required to report CO2 emissions to Ecology if they exceed the GHG reporting threshold. Use the methods below to calculate the total CO2 emissions per year resulting from the complete combustion or oxidation of the fuels you supply in Washington. If your CO2 emissions are 10,000 metric tons of CO2 per year or greater, then you are required to report your emissions.

Reporting requirements are established by the 10,000 MT CO2 per calendar year threshold, not by how many gallons you supply. However, you can use the table below to figure out if you are close to the reporting threshold. Any of the values listed below individually or in combination are enough to require reporting. You should use the calculation methods in WAC 173-441-130 to officially calculate your emissions.

Fuel Type

Approximate Fuel Sold in WA to Meet 10,000 MT CO2 Threshold (gallons/year)

Gasoline 1,100,000
Ethanol 1,700,000
Diesel 970,000
Biodiesel 1,000,000
Jet Fuel 1,000,000
Aviation Gasoline 1,200,000

 

Calculating CO2 emissions

Calculating your emissions is a three step process:

  1. Identify the fuels you must report.
  2. Separately for each fuel, convert reportable gallons to metric tons of CO2.
  3. Add the emissions from all fuel types to get your total emissions.

Use the steps below or download Ecology's Transportation Fuel Supplier Emissions Calculation Tool (a Microsoft Excel file) to calculate your emissions.

Applicable fuels

The following fuels are subject to reporting:

  • All taxable gallons of motor vehicle fuel, which includes:
    • gasoline
    • ethanol
  • All taxable gallons of special fuel, which includes:
    • diesel
    • biodiesel
    • propane
    • natural gas
    • kerosene
    • any other combustible liquid or gas by whatever name the liquid or gas may be known or sold for the generation of power to propel a motor vehicle on the highways except fuel that is subject to the tax imposed by chapter 82.36 RCW
  • All taxed and untaxed gallons of aviation gasoline and jet fuel supplied to end users. Use the following equation and your DOL tax return forms to calculate your reportable gallons for aircraft fuels.
     
    Reportable Gallons = [R1 through R5] — D1 (sales to Washington licensed distributors) — D2 (export sales) — D3 (export sales by unlicensed purchasers) — D8 (other, including losses from bulk storage, temperature adjustments, and transportation)

Convert reportable gallons to CO2

Use the following equations and emissions factors to convert your reportable gallons to metric tons of CO2.

Equation 130-1: CO2i = Fuel Typei X EFi

Where:

  • CO2i = Annual CO2 emissions that would result from the complete combustion or oxidation of each fuel type "i" (metric tons)
  • Fuel Typei = Annual volume of fuel type "i" supplied by the supplier (gallons)
  • EFi = Fuel type-specific CO2 emission factor (metric tons CO2 per gallon) found in Table 130-1

For blended fuels use the following equation to calculate fuel volume.

Equation 130-2: Fuel Typei = Fueli X %Voli

Where:

  • Fuel Typei = Annual volume of fuel type "i" supplied by the supplier (gallons).
  • Fueli = Annual volume of blended fuel "i" supplied by the supplier (gallons).
  • %Voli = Percent volume of product "i" that is fuel typei

Table 130-1: Emission Factors for Applicable Liquid Motor Vehicle Fuels, Special Fuels, and Aircraft Fuels

Table 130-1: Emission Factors for Applicable Liquid Motor Vehicle Fuels, Special Fuels, and Aircraft Fuels

Fuel Type (pure fuel)

Emission Factor (metric tons CO2 per gallon)

Gasoline 0.008960
Ethanol (expressed as E100) 0.005767
Diesel 0.010230
Biodiesel (expressed as B100) 0.009421
Propane 0.005593
Natural gas 0.000055*
Kerosene 0.010150
Jet fuel 0.009750
Aviation gasoline 0.008310

 

Contact ecology to obtain an emission factor for any applicable fuel type not listed in this table.

*In units of metric tons CO2 per scf. When using Equation 130-1 of this section, enter fuel in units of scf.

 

Total emissions

Use the following equation to sum your emissions from all applicable fuels. This total CO2 emissions value is compared to the 10,000 metric ton CO2 per year reporting threshold and is what you report to Ecology.

Equation 130-3: CO2x = Σ(CO2i)

Where:

  • CO2x = Annual CO2 emissions that would result from the complete combustion or oxidation of all fuels (metric tons).
  • CO2i = Annual CO2 emissions that would result from the complete combustion or oxidation of each fuel type "i" (gallons).

See Chapter 173-441-130 for more information on calculating CO2 emissions from transportation fuels.

Reporting

Transportation fuel suppliers will report using the following steps.

Reporting fee

There will be an annual reporting fee. The fee is based on Ecology's costs to administer the program and the number of suppliers reporting that year.

More detail is available on the Greenhouse Gas Reporting webpage.

More information

You can sign up for GHG reporting program email updates and announcements here.

Washington's GHG reporting regulation contains more detailed information on reporting requirements and procedures.

Do you have questions or need more detail? Contact: Neil Caudill at 360-407-6811

QUICK LINKS:

Greenhouse Gas Reporting

Greenhouse Gas Reporting Frequently Asked Questions

Chapter 173-441 WAC - Reporting of Emissions of Greenhouse Gases

EPA GHG Facility Reporting Data

EPA GHG Supplier Reporting Data

EPA GHG Reporting Program

Sign up for email announcements about GHG Reporting

Contact: Neil Caudill