Interstate Commerce Carrier/Motor Carrier Permit Holder Exemption

What is the interstate commerce carrier/motor carrier permit holder exemption?

Certain purchases by motor carriers who operate in interstate and foreign commerce may qualify for a sales tax exemption.

A motor carrier is a person or business that operates, or arranges the operation of, a commercial motor vehicle on Washington highways as part of interstate commerce. This includes individuals, partnerships, firms, associations, or private or public corporations.

Note: Even though interstate carrier property (trucks, trailers, etc.) may qualify for a sales tax exemption at the time of purchase, the property will be subject to use tax in the first year it does not meet the “in substantial part” test. This means the property must be used at least 25% in interstate commerce. If the property does not meet this requirement, use tax may be due.

How to receive the exemption

Claim the exemption at the time of purchase

A motor carrier that qualifies to purchase items under this exemption should provide the seller with the Buyer’s Retail Sales Tax Exemption Certificate.

Ask for a refund of retail sales tax

If you did not provide the exemption form to the seller, or your seller charged you retail sales tax, you may request a refund from the Department of Revenue of retail sales tax paid in error.

How to submit a refund request

The best way to submit a refund request is to go to your My DOR portal and submit a consumer refund request. To do so, follow the instructions below:

1. Log in to your My DOR.
2. Go to More Options.
3. Under the Individuals and Families header, click Apply for a Consumer Sales Tax Refund.
4. Select the option for Consumer.
5. Select Sales Tax.
6. Continue to fill out the application and submit it. Make sure to include the completed forms listed in the next section.

Forms to include in your refund request

• Buyer’s Retail Sales Tax Exemption Certificate.
• Buyer’s or Seller’s Declaration.
• Confidential Tax Information Authorization if someone other than the business owner will be submitting and following up with the request.

What documentation is needed to submit a refund request?

• ICC or Motor Carrier (MC) permit.
• Receipts for the items you purchased, including proof that you paid sales tax.

If you are using the worksheet, organize your receipts and proof of payment in the same order as the items listed on the worksheet.

• If you are requesting more than five purchases, please also fill out this worksheet.

Commonly requested items

The list below includes examples of items that may qualify for the exemption and items that do not qualify. This is not a complete list.

If you are unsure whether an item qualifies for the exemption, contact the Department by calling 360-705-6705 or request a ruling.