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 July 2020
Forms & publications (pdf)
-
Buyer's Affidavit
Certificate of Out-of-State Delivery
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
Auto dealers
- Accommodation sales
- Affiliated company transactions
- Automobile manufacturers assigning cars to their employees in Washington
- Auto repair facilities
- Casual sales
- Consignment sales
- Core charges
- Dealer trades
- Demonstrator use of vehicles
- Discounts/rebates
- Donated vehicles
- Driver education vehicles
- Executive vehicles
- Exempt vehicle sales
- Factory flooring
- Federal taxes
- Foreign diplomats
- Freight and delivery charges
- Government sales
- Internal charges
- Interstate and/or foreign commerce carriers
- Itemizing the B&O tax
- Leases/rental
- Lemon law
- Maintenance agreements (contracts)
- Military
- Miscellaneous
- Native Americans
- Nonresidents
- Parts
- Personal liability for retail sales tax collected by corporations
- Personal use of used vehicles (new and used car dealers)
- Rental cars
- Repairs
- Repossessions
- Reseller permits
- Ride sharing vehicles (car or van pools)
- Sales tax and use tax rate on motor vehicles
- Service department vehicles
- Tax included in price/tax paid by seller
- Towing
- Trade-ins
- Use tax
- Warranties