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WAC17802 Collection of use tax by county auditors and department of licensing--Measure of Tax
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-17802   10/15/2014

(Rule 17802) Collection of use tax by county auditors and department of licensing – Measure of tax. The Department of Revenue authorizes county auditors and the Department of Licensing to collect the use tax when a person applies to transfer a certificate of title of a vehicle under the authority of RCW 82.12.045. This rule explains how county auditors, their subagents, and the Department of Licensing determine the measure of the use tax.

The Department of Licensing has an automated system that provides a vehicle’s average retail value to help determine the measure of use tax due at the time of transfer. Previously if the vehicle’s average retail value, as provided by the system, was less than $3,000 the purchase price was presumed to represent the vehicle’s true value. The rule has been revised to raise the threshold of $3,000 to $5,000. Other general updating has also been completed.

  458-20-17802   10/26/2001 Collection of use tax by county auditors and department of licensing--Measure of Tax  Effective 11/26/01.
         
       
RCW: 82.08.020   1975 Tax imposed -- Retail sales -- Retail car rental
  82.08.0251   1980 Exemptions -- Casual and isolated sales made by person not engaged in business; consumer owes use tax
  82.12.010   1994 Definitions.
  82.12.045   2003 Collection of tax on motor vehicles by county auditor or director of licensing -- Remittance.
  82.32.300   1997 Department of revenue to administer -- Chapters enforced by Liquor and Cannabis Board.
         
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  33 WTD 349 13-0237R 07/31/2014 RULE 178, RULE 17802; ETA 3029.2009: USE TAX - VALUE OF THE ARTICLE USED - VALUE OF MOTOR VEHICLES – REVIEW OF DEPARTMENT OF LICENSING’S DETERMINATIONS OF VALUE: The Department of Revenue has the authority to rely on a taxpayer’s books and records to adjust the taxable value of motor vehicles even after the Department of Licensing has accepted lower reported vehicle values and collected use tax on those lower values.
         
       
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