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WAC 279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles
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WAC: 458-20-279 08/13/10 WAC 458-20-279 (Rule 279) Clean alternative fuel vehicles and high gas mileage vehicles explains the retail sales and use tax exemptions available for clean alternative fuel vehicles and high gas mileage vehicles.  The Department is amending Rule 279 to recognize the following legislation:

ESSB 6170 (Laws of 2009, chapter 469)  - This legislation repealed the sales and use tax exemptions for high mileage hybrid vehicles.  The legislation exempted the sale of high mileage hybrid vehicles from the 0.3% additional motor vehicles sales tax imposed by RCW 82.08.020(3) until January 1, 2011.
SSB 6712 (Laws of 2010 , chapter 11) -  This legislation extended the sales and use tax exemptions vehicles using clean alternative fuels to include qualifying used passenger cars, light duty trucks, and medium duty passenger vehicles, which were modified after their initial purchase with an EPA certified conversion to be exclusively powered by a clean alternative fuel.  
  458-20-279   12/31/2008 This is a new rule, WAC 458-20-279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles, which explains the requirements of the following: 
The retail sales and use tax exemptions for clean alternative fuel vehicles (RCW 82.08.809 and 82.12.809); and The retail sales and use tax exemptions for high gas mileage vehicles (RCW 82.08.813 and 82.12.813). These exemptions are effective from January 1, 2009 until January 1, 2011.
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WTD: 32 WTD 282 13-0074 10/29/2013 RULE 279(5); RCW 82.08.809(1): RETAIL SALES TAX – EXEMPTION – SALES OF USED ELECTRIC MOTOR VEHICLES.  Sale of used electric motor vehicles are not exempt from the retail sales tax.
       
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