1. Home
  2. Laws & Rules
  3. Tax Research Index
  4. Tax Research

WAC 279

Return to the full Tax Research Index
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-279

This is a new rule, WAC 458-20-279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles, which explains the requirements of the following: The retail sales and use tax exemptions for clean alternative fuel vehicles (RCW 82.08.809 and 82.12.809); and The retail sales and use tax exemptions for high gas mileage vehicles (RCW 82.08.813 and 82.12.813). These exemptions are effective from January 1, 2009 until January 1, 2011.
458-20-279

WAC 458-20-279 (Rule 279) Clean alternative fuel vehicles and high gas mileage vehicles explains the retail sales and use tax exemptions available for clean alternative fuel vehicles and high gas mileage vehicles. The Department is amending Rule 279 to recognize the following legislation: ESSB 6170 (Laws of 2009, chapter 469) - This legislation repealed the sales and use tax exemptions for high mileage hybrid vehicles. The legislation exempted the sale of high mileage hybrid vehicles from the 0.3% additional motor vehicles sales tax imposed by RCW 82.08.020(3) until January 1, 2011.
Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Tax credits related to clean alternative fuel commercial vehicles
N/A

Tax credits related to clean alternative fuel commercial vehicles
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
32 WTD 282

RULE 279(5); RCW 82.08.809(1): RETAIL SALES TAX – EXEMPTION – SALES OF USED ELECTRIC MOTOR VEHICLES. Sale of used electric motor vehicles are not exempt from the retail sales tax.