Auto dealers
Auto businesses performing more than one activity may be subject to tax under one or more B&O tax classifications. Different tax classifications with different rates apply for the various business activities.
This information was written to help auto dealers understand their tax obligation in the state of Washington.
Updated Oct. 2019
New Oregon Vehicle Use Tax effective January 1, 2018.
Forms & publications (pdf)
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Buyer's Affidavit
Certificate of Out-of-State Delivery (see section 5(b))
Declaration for a Dealer Selling a Motor Vehicle to Tribes
Manufacturer Retail Sales Tax Refund Request (Lemon Law)
Retail Sales Tax Exemption Certificate (Original Manufacturer's Warranty)
Schedule B Credit for Sales Taxes Paid on Bad Debts
Seller's Certificate of In-State Delivery
Special notices
New clean alternative fuel and plug-in hybrid vehicle sales and use tax exemption
Retail sales tax exemption for sales of motor vehicles to tribes and enrolled tribal members
Sales of auto parts to nonresidents
Tax credits related to clean alternative fuel commercial vehicles expanded
Tax exemptions on electric vehicle infrastructure, electric vehicle batteries and fuel cells, and zero emissions buses
Vehicles and parts sales to nonresidents