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.
Washingtons greenhouse gas (GHG) reporting system is ready for reporters to complete their
emissions year reports.
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.
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.
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.
Approximate Fuel Sold in WA to Meet 10,000 MT CO2 Threshold (gallons/year)
Calculating CO2 emissions
Calculating your emissions is a three step process:
- Identify the fuels you must report.
- Separately for each fuel, convert reportable gallons to metric tons of CO2.
- 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.
The following fuels are subject to reporting:
- All taxable gallons of motor vehicle fuel, which includes:
- All taxable gallons of special fuel, which includes:
- natural gas
- 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
- 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
For blended fuels use the following equation to calculate fuel volume.
Equation 130-2: Fuel Typei = Fueli X %Voli
- 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)
|Ethanol (expressed as E100)
|Biodiesel (expressed as B100)
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.
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)
- 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.
Transportation fuel suppliers will report using the following steps.
- Check to see if you are required to report:
See the Transportation Fuel Supplier reporting training presentation
Complete the Certificate of Representation
registration form and mail it back to Ecology. Instructions are on the form.
Transportation Fuel Supplier Emissions Calculation Tool
(a Microsoft Excel file) to calculate your emissions. Instructions are in the spreadsheet.
Transportation Fuel Supplier Report Signature and Submittal form
and mail it back to Ecology. Instructions are on the form.
- Only suppliers or importers of motor vehicle fuel, suppliers or importers of special
fuel, or distributors of aircraft fuel with fuel tax licenses with Washington Department of
Licensing are required to report. A list of organizations with licenses is available
- Use Ecologys Transportation Fuel Supplier Emissions
Calculation Tool (a Microsoft Excel file) to calculate your
emissions and determine if you are required to report. Instructions are in the spreadsheet.
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.
You can sign up for GHG reporting program email updates and announcements
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