School requirements

The term "school" applies only to:

1. The University of Washington, Washington State University, the regional universities, the Evergreen State College and the state community colleges or
2. Any public, private or parochial school accredited by either the state board of education or by the University of Washington (the state accrediting station) or
3. Any public vocational school meeting the standard courses and requirements established and prescribed or approved in accordance with the Community College Act of 1967.

Exempt

Driver education vehicles loaned to and used for driver education by schools are exempt from the retail sales and use taxes.

Forms required

The Department of Licensing and the Superintendent of Public Schools require a form called Agreement For Use of Traffic Safety Education Cars to be completed in quintuplicate. Four copies must go to the Office of the Superintendent of Public Instruction and the last copy must go to the Department of Licensing. The Department of Revenue will accept a copy of this properly completed form as satisfactory proof that the car was donated to the school for driver education.

Purchase of vehicle

A vehicle, with dual controls for use in driver education, purchased by a school district is subject to the retail sales tax at the time of purchase. The law does not provide any exemptions for the purchase of such vehicles.

Agreement for use of Traffic Safety Education Cars Form

To obtain this form please call the Office of Superintendent of Public Instruction, Traffic Safety Education Department at (360) 725-6125.

References

Revised Code of Washington (RCW) 82.12.0264
Washington Administrative Code (WAC) 458-20-178

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