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WAC 17401 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-17401   05/13/1997 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.  Effective 6/13/97.
         
       
RCW: 82.08.0262   1998 Exemptions--Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate/s or foreign commerce.
  82.08.0263   1998 Exemptions--Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
  82.12.0254   1998 Exemptions--Use of airplanes, locomotives, railroad cars, or watercraft used in interstate/s or foreign commerce.
  82.16.050   1982 Deductions in computing tax.
         
       
ETA: 902   01/31/1996 EXCISE TAX RULES BEING REVISED AS A RESULT OF 1995 LEGISLATION Cancelled 06/30/99
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 19 WTD 519 99-330   RETAIL SALES TAX—USE TAX—EXEMPTION FOR INTERSTATE CARRIERS—COMPONENT PARTS.  Retail sales tax and use tax exemptions are provided for component parts purchased by interstate motor carriers.  Included are such items as tires, engine repair parts, and items permanently attached to vehicles or held by brackets.  Tire chains are also exempt when they are stored in boxes permanently attached to the vehicles.
  19 WTD 519 99-330   RETAIL SALES TAX—USE TAX—EXEMPTION FOR INTERSTATE CARRIERS—MOTOR VEHICLES AND TRAILERS—VALUATION WHEN USE NO LONGER INTERSTATE.  Purchases of motor vehicles by interstate motor carriers may be exempt from retail sales tax at the time of purchase, yet use tax may come due on subsequent use when a vehicle is no longer used in substantial part in transporting persons or property for hire across state boundaries.  When use tax becomes due, it is based on the fair market value of the vehicle at the time of first non-exempt use.  Mere speculation that a significant decline in value may have occurred upon first use of the vehicle is not sufficient evidence of a decline in fair market value.
  22 WTD 262 02-0163   RETAIL SALES -- USE TAX -- INTERSTATE FOR HIRE CARRIERS -- COMPONENT PARTS.  The retail sales and use tax exemption for the purchase of component parts of motor vehicles and trailers applies to the holders of interstate carrier permits as long as the motor vehicle or trailer to which the parts are attached will be used in hauling for hire, and even if it will not be used substantially in interstate hauls.
  30 WTD 45 10-0130 11/30/2011 Rule 17401; RCW 82.12.0254:  RETAIL SALES – USE TAX – INTERSTATE FOR HIRE CARRIERS.  A taxpayer with an ICC permit is not entitled to a use tax exemption for its vehicles when they are used in substantial part to transport product that it purchased for resale because it is not acting as a “for hire” carrier.      
  33 WTD 75 13-0279 04/30/2014 RULE 17401; RCW 82.12.0264; RCW 82.32.070: USE TAX – EXEMPTION FOR INTERSTATE CARRIERS – COMPONENT PARTS. Taxpayers are required to keep records that are necessary to determine their tax liability. Lack of adequate records will bar a taxpayer from claiming that certain purchases were component parts for vehicles used in the commission of interstate commerce, which are exempt from use tax liability.
         
OTHER: