| WAC 132 |
Automobile dealers/demonstrator and executive vehicles. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-132 |
|
03/01/10 |
E2SB 5688 (chapter 521, Laws of 2009) requires agencies to "amend their rules to reflect the intent of the legislature to ensure that all privileges, immunities, rights, benefits, or responsibilities granted or imposed by statute to an individual because that individual is or was a spouse in a marital relationship are granted or imposed on equivalent terms to an individual because that individual is or was in a state registered domestic partnership." These following rules have been amended for the sole purpose of implementing E2SB 5688:
|
| |
458-20-132 |
|
02/18/1992 |
Automobile dealers/demonstrator
and executive vehicles.Effective
3/20/92 |
| RCW: | 82.04.250 |
|
1993 |
Tax on retailers. |
| |
82.08.020 |
|
1992 |
Tax imposed--Retail
sales--Retail car rental. |
| |
82.12.020 |
|
1994 |
Use tax imposed. |
| |
82.14.030 |
|
1989 |
Sales and use taxes authorized--Additional taxes authorized--Maximum rates. |
| ETA: |
|
|
|
| INDUSTRY GUIDES: |
|
09/01/2010 |
Auto
Dealers Guide |
| Special Notices |
|
|
|
|
| Subject
Title Reference: |
|
|
|
| Auto Sales |
|
|
07/21/2010 |
Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes |
| Hybrid Vehicles |
|
|
07/21/2010 |
Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes |
| Auto Sales |
|
|
10/14/09 |
Return of New Vehicles Under Customer Satisfaction Programs |
| |
|
|
7/29/09 |
Consumer Assistance to Recycle & Save Act of 2009 - Federal Rebate Program |
| Consumer Assistance to Recycle & Save (CARS) Act of 2009 |
|
|
7/29/09 |
Consumer Assistance to Recycle & Save Act of 2009 - Federal Rebate Program |
| Vehicle Sales |
|
|
10/14/09 |
Return of New Vehicles Under Customer Satisfaction Programs |
| |
|
|
7/29/09 |
Consumer Assistance to Recycle & Save Act of 2009 - Federal Rebate Program |
| Hybrid Vehicles |
|
|
2/20/09 |
Supplement to Special Notice: Qualifying tax exempt hybrid/alternative fuel vehicles list as of February 20, 2009 |
| Hybrid Vehicles |
|
|
6/19/09 |
New Sales and Use Tax Exemptions for Certain High Mileage Hybrid and Clean Alternative Fuel Vehicles |
| Electric Vehicles |
|
|
7/10/09 |
Electric Vehicle Infrastructure Tax Exemptions |
| Hybrid Vehicles |
|
|
7/10/09 |
Electric Vehicle Infrastructure Tax Exemptions |
| Hybrid Vehicles |
|
|
7/10/09 |
Qualifying Tax Exempt Hybrid/Alternative Fuel Vehicles |
| Vehicle Sales |
|
|
7/10/09 |
Electric Vehicle Infrastructure Tax Exemptions |
| Auto
Repair Businesses |
|
|
04/01/2002 |
Auto Repair Businesses - State
Requirements |
| Auto
Repair Businesses |
|
|
05/31/2007 |
Sales of Auto Parts to
Nonresidents and Annual Notification of Repair Facilities |
| |
|
|
07/01/2001 |
Tax Changes Relating to Vehicle
Dealers |
| Military
Sales Vehicle Sales |
|
|
03/17/2003 |
Vehicle Sales Tax and Use Tax
Requirements for Persons in the Military Services--Revision of Special Notice
Issued 2/28/95 |
| Vehicle
Sales |
|
|
06/17/2003 |
Motor Vehicle Sales and Use Tax
Rate Increase |
| Rental
of RV's & Motor Homes |
|
|
06/01/2004 |
Rentals of Motorized
Recreational Vehicles (RVs) and Motor Homes |
| Auto
Sales |
|
|
08/22/2008 |
New Sales and Use Tax Exemptions
for Clean Alternative Fuel and High Gas Mileage Vehicles |
| Hybrid
Vehicles |
|
|
08/22/2008 |
New Sales and Use Tax Exemptions
for Clean Alternative Fuel and High Gas Mileage Vehicles |
| DIRECTIVE: |
8132.1 |
|
12/24/1986 |
Use Tax on Vehicles Donated for
Use Under RCW 46.16.048Repealed 6/30/2000 - WAC 458-20-132
(Automobile dealers/demonstrator and executive vehicles) currently explains
the tax-reporting requirements for service trucks and loaned vehicles used by
car dealers. |
| |
8132.2 |
|
11/03/1987 |
Use Tax Value on Loaned
VehiclesRepealed
6/30/2000 - WAC 458-20-132 (Automobile
dealers/demonstrator and executive vehicles) currently explains the
tax-reporting requirements for service trucks and loaned vehicles used by car
dealers. |
| RPM: |
None |
|
|
|
| WTD: |
8 WTD 161 |
89-421 |
|
USE AND/OR DEFERRED SALES TAX --
-- COMPUTATION OF USE TAX -- LOANER CARS -- VALUATION -- TRADE-IN.Use tax on "loaner cars" is to be
computed in the same manner as with other full use service vehicles.First, the original set of "loaner
cars" are subject to use tax on the full retail value.Second, when these original "loaner
cars" are retired, a trade-in deduction is allowable against the use tax
due on the new replacement "loaner cars." |
| |
10 WTD 107 |
90-305 |
|
USE TAX -- DISPLAY MODELS -- ETB
332.12.178.Motorcycle dealers are not
subject to use tax on the value of models which are used for display and test
drives in the same manner as those used by automobile dealers.The nature of the activity, the sale to
consumers of passenger vehicles, is the same and must be accorded the same
treatment as that granted to automobile dealers. |
| |
11 WTD 155 |
91-107 |
|
USE TAX -- AUTOMOBILES --
EXECUTIVE CARS -- FROM STOCK.Capitalized company cars used by employees which were not "from
stock" of the company, or of the type which the company normally sold,
do not qualify as "executive cars" for purposes of Rule 132. |
| |
11 WTD 155 |
91-107 |
|
USE TAX -- AUTOMOBILES --
DEMONSTRATOR USAGE -- MANUFACTURER OR DISTRIBUTOR -- ONE PER ONE HUNDRED
RULE.The "one per one
hundred" rule for computing demonstrator usage applies only to retail
automobile dealerships.Manufacturers
or distributors who primarily make wholesale automobile sales are governed by
ETB 37.12.132.Their demonstrator
usage is based on the first complement of cars for each model year and on any
increases above the number of cars in the first complement.Accord:ETB 37.12.132 |
| |
19 WTD 229 |
99-084 |
|
MOTOR VEHICLE EXCISE TAX (MVET)
- FOREIGN CORPORATION -- VEHICLE -- CORPORATE OFFICER USE -- WASHINGTON
BRANCH OFFICE -- VEHICLE LICENSED IN IDAHO -- USE IN WASHINGTON.Where a company car is operated by the
Washington branch office of a corporation, the owners must register the
vehicle in Washington and pay MVET. |
| |
19 WTD 698 |
00-014 |
|
EVASION PENALTY -USE TAX AND
MVET ON MOTORHOME.Where the taxpayer
improperly used his dealer plate and failed to properly title and register
the motor home, but these actions were not undertaken in an intentional effort
to deliberately avoid the payment of the tax due, the evasion penalty does
not apply.The taxpayer explained that
the sale of the motor home was complicated by his health difficulties, which
impacted his ability to run his business, in conjunction with a lack of
familiarity with the requirements of acting as a wholesale dealer and the
extremely limited market demand for the type of vehicle at issue. |
| |
20 WTD 39 |
00-043 |
|
WHOLESALING B&O TAX -
ACCOMMODATION SALE: AUTOMOBILE DEALER.Failure of an initiating automobile dealer of an accommodation sale to
meet the requirement of keeping in its records a bona fide existing order of
a customer prevents the dealer/taxpayer from deducting wholesaling B&O
tax for that sale from its gross income. |
| |
20 WTD 402 |
00-208 |
|
USE TAX - DOMINION AND CONTROL
-- MOTOR VEHICLE - OWNERSHIP.Use tax
was properly imposed on Washington residents, who were co-owners of a motor
home licensed in the State of Oregon, when they assumed dominion and control
over the motor home by using it to transport the taxpayers' property in
Washington, even though they were not driving the vehicle at the time of its
use in Washington. |
| |
20 WTD 406 |
01-003 |
|
RETAIL SALES TAX -- USE TAX --
EXEMPTION -- SOLDIERS' AND SAILORS' CIVIL RELIEF ACT.Each monthly lease payment represents a
separate taxable transaction for retail sales or use tax purposes.Section 514 of the Soldiers' and Sailors'
Civil Relief Act, 50 U.S.C. § 514, does not prohibit the state from
collecting from nonresident members of the armed forces retail sales or use
tax on motor vehicle lease transactions. |
| |
20 WTD 451 |
01-061 |
|
USE TAX -- EXEMPTION --
NONRESIDENT -- MOTOR VEHICLE.To
qualify for the use tax exemption for the use by a nonresident of a motor
vehicle or trailer, a person must prove: (1) he or she was a "nonresident" of
this state; (2) the vehicle was registered or licensed under the laws of the
state of his or her residence; and (3) the vehicle was not required to be
registered or licensed under the laws of Washington. |
| |
20 WTD 451 |
01-061 |
|
USE TAX -- EXEMPTION --
NONRESIDENT.Whether a person is a
resident of this state for use tax purposes is fact specific.The Department will consider factors
bearing on the person's intent to live or be located in Washington on more
than a temporary or transient basis. |
| |
21 WTD 308 |
01-186R |
|
USE TAX - REPOSSESSION -
SATISFACTION OF DEBT.In contrast to a
secured creditor that repossesses motor vehicles, the voluntary transfer of
motor vehicles to an unsecured creditor in satisfaction of a debt constitutes
a transfer of ownership for valuable consideration. |
| |
21 WTD 308 |
01-186R |
|
USE TAX - PIERCING CORPORATE
VEIL - NOMINEES OR "DBAS."A
taxpayer that conducts business through other entities and expressly
represents those entities as being his nominees or "dbas" is liable
for tax on transactions engaged in by his nominees or "dbas." |
| |
24 WTD 85 |
03-0353 |
|
RETAIL SALES TAX -- INDIANS -- ENROLLED MEMBERS -- TRIBAL LAND
-- DELIVERY.The "sale to Indians"
retail sales tax exemption applies only to enrolled members of the tribe that
owns the tribal lands where the sale or taxable activity is taking
place.Vehicles delivered to
nonmembers of that tribe are subject to tax. |
| |
|
|
|
|
| |
|
|
|
| OTHER: |
|
|
|
| |
|
|
|
|
| |
|
|
|
Voter registration assistance (Secretary of State)