Wash. Admin. Code § 308-56A-170 - Retail sales and use tax exemption criteria for clean alternative fuel vehicles
For the purposes of RCW 82.08.809 and 82.12.809:
(1) The lowest manufacturer's retail price
for a base model vehicle is the one provided by a vendor selected by the
department;
(2) The department
publishes and periodically updates a list of all vehicle models qualifying for
the sales and use tax exemptions under those sections; and
(3) The list of qualifying vehicle models is
available on the department's website.
As used in this section, "base model" means the least expensive and least optioned model of a qualifying vehicle identified in RCW 82.08.809(1)(a) and 82.12.809 (1)(a).
Notes
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