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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:      

Disabled Veterans

 

 

06/28/2013

Sales of Automotive Adaptive Equipment to Disabled Veterans

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 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
Auto Repair Businesses     05/31/2007 Sales of Auto Parts to Nonresidents and Annual Notification of Repair Facilities
Rental of RV's & Motor Homes     06/01/2004 Rentals of Motorized Recreational Vehicles (RVs) and Motor Homes
Vehicle Sales     06/17/2003 Motor Vehicle Sales and Use Tax Rate Increase
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
Auto Repair Businesses     04/01/2002 Auto Repair Businesses - State Requirements
      07/01/2001 Tax Changes Relating to Vehicle Dealers
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: