Wash. Admin. Code § 458-20-174 - Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
This rule also explains the retail sales tax exemptions provided by RCW 82.08.0262 and 82.08.0263 for sales to for hire motor carriers operating in interstate or foreign commerce, and addresses the requirements that must be met and the documents that must be preserved to substantiate a claim of retail sales tax exemption. Motor carriers should refer to WAC 458-20-17401 for a discussion of the use tax and use tax exemptions available to motor carriers for the purchase or use of vehicles and parts under RCW 82.12.0254. Use tax complements the retail sales tax, and in most but not all cases mirrors the retail sales tax. Purchases of tangible personal property used or certain services purchased in Washington are subject to use tax if the retail sales tax has not been paid, or where an exemption for sales and use taxes are not available.
Taxpayer Services
Department of Revenue
P.O. Box 47478
Olympia, WA 98504-7478
360-705-6705
If the department's buyers' retail sales tax exemption certificate is not used, the form used must be in substantially the following form:
Exemption Certificate
The undersigned hereby certifies that it is, or has contracted to operate for, the holder of carrier permit No....., issued by the Interstate Commerce Commission or its successor agency, and that the vehicle this date purchased from you being a (specify truck or trailer and make), Motor No....., Serial No....... is entitled to exemption from the Retail Sales Tax under RCW 82.08.0263. This certificate is given with full knowledge of, and subject to, the legally prescribed penalties for fraud and tax evasion. Dated......
Dated.........
................................
(name of carrier-purchaser)
By...............................
(title)
.................................
(address)
The lease of motor vehicles and trailers to motor carriers, with or without operator, must satisfy all conditions and requirements provided by RCW 82.08.0263 to qualify for the retail sales tax exemption. Failure to meet these requirements will require the lessor to collect the retail sales tax on the lease as provided in (c) of this subsection.
If the department's buyers' retail sales tax exemption certificate is not used, the form used must be in substantially the following form:
Exemption Certificate
The undersigned hereby certifies that it is, or has contracted to operate for, the holder of a carrier permit,
No......., issued by the Interstate Commerce
Commission or its successor agency authorizing transportation by motor vehicle across the boundaries of this state. The undersigned further certifies that the motor truck or trailer to be constructed, repaired, cleaned, altered, or improved by you, or to which the subject matter of this purchase is to become a component part, will be used in direct connection with the business of transporting therein persons or property for hire; and that such sale and/or charges are exempt from the Retail Sales Tax under RCW 82.08.0262. This certificate is given with full knowledge of, and subject to, the legally prescribed penalties for fraud and tax evasion.
Dated.......
................................
(name of carrier-purchaser)
................................
(address)
By...............................
(title)
Notes
Statutory Authority: RCW 82.32.300, 82.01.060(2), 82.08.0262, and 82.08.0263. 08-14-018, § 458-20-174, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300. 97-11-022, § 458-20-174, filed 5/13/97, effective 6/13/97; 94-18-003, § 458-20-174, filed 8/24/94, effective 9/24/94; 83-07-033 (Order ET 83-16), § 458-20-174, filed 3/15/83; Order ET 71-1, § 458-20-174, filed 7/22/71; Order 70-3, § 458-20-174 (Rule 174), filed 5/29/70, effective 7/1/70.
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