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Home / Find taxes & rates / Other taxes / Motor vehicle sales/use tax Page Content Motor vehicle sales/use tax

What is the motor vehicle sales/use tax?

Effective July 1, 2003, all retail sales, leases and transfers of motor vehicles are subject to the additional sales tax (or use tax) of three-tenths of one percent (0.3%).


How do I pay the tax?

The tax is collected by the vendor at the time of purchase and submitted by the vendor on the excise tax return.

If sales tax was not paid at the time of purchase, use tax applies at the time the vehicle is registered with the Department of Licensing. This would occur if a vehicle was purchased from a private party or if it was purchased outside of Washington.


What rate do I pay?

The rate is .003 of the net price paid by the purchaser. This tax is in addition to other applicable taxes.

What are the funds used for?

The funds are used to finance transportation improvements.

Forms & publications


Special Notice: Motor Vehicle Sales and Use Tax Rate Increase (pdf)

References


Revised Code of Washington (RCW) 82.08.020

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