WAC 178-02 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.08.020	Tax imposed -- Retail sales -- Retail car rental
82.08.0251	Exemptions -- Casual and isolated sales made by person not engaged in business; consumer owes use tax
82.12.010	Definitions.
82.12.045	Collection of tax on motor vehicles by county auditor or director of licensing -- Remittance.
82.32.300	Department of revenue to administer -- Chapters enforced by Liquor and Cannabis Board.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-17802	Collection of use tax by county auditors and department of licensing--Measure of Tax Effective 11/26/01.
458-20-17802	(Rule 17802) Collection of use tax by county auditors and department of licensing – Measure of tax. The Department of Revenue authorizes county auditors and the Department of Licensing to collect the use tax when a person applies to transfer a certificate of title of a vehicle under the authority of RCW 82.12.045. This rule explains how county auditors, their subagents, and the Department of Licensing determine the measure of the use tax.

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
33 WTD 349	RULE 178, RULE 17802; ETA 3029.2009: USE TAX - VALUE OF THE ARTICLE USED - VALUE OF MOTOR VEHICLES – REVIEW OF DEPARTMENT OF LICENSING’S DETERMINATIONS OF VALUE: The Department of Revenue has the authority to rely on a taxpayer’s books and records to adjust the taxable value of motor vehicles even after the Department of Licensing has accepted lower reported vehicle values and collected use tax on those lower values.