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Q:  Does the tire fee apply when the purchaser has a motor carrier (MC) permit number, or qualifies as a manufacturer?

A: 

Yes. The tire fee applies to all retail sales of new replacement vehicle tires regardless of whether the purchaser has a Motor Carrier (MC) permit issued by the Interstate Commerce Commission (ICC) or its successor agency, or whether the tire is used directly in a manufacturing process in that the equipment normally is exempt from sales tax. Thus, the application of the tire fee does not coincide with the sales tax application.

More information
Tire Fee on New Replacement Vehicle Tires (pdf)
WAC 458-20-272
Related questions & answers
What tires are subject to the tire fee?
Does the tire fee apply to wholesale sales?
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