Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Donated vehicles

What is a "donated" vehicle?

Vehicles loaned to nonprofit or other organizations.

Use tax exemption

The use tax does not apply on vehicles donated to a nonprofit charitable organization. This exemption is available for the nonprofit charitable organization and the donor, if the donor did not previously use the vehicle as a consumer.

Donated motorcycles

The use tax does not apply to the use of motorcycles that are loaned or donated to the Department of Licensing (DOL) when used exclusively to provide motorcycle training under RCW 46.20.520. The use tax exemption also applies to motorcycles loaned to persons contracting with DOL to provide this training.

References

Revised Code of Washington (RCW) 82.12.02595
Revised Code of Washington (RCW) 82.12.845
Washington Administrative Code (WAC) 458-20-169