(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.