Statutes, codes, and regulations
Washington Administrative Code
Title 308 - Licensing, Department of (See also Titles 36, 98 and 196)
Chapter 308-57 - Motor vehicle excise tax
Section 308-57-140 - RTA excise tax exemptions

Wash. Admin. Code § 308-57-140

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Current through Register Vol. 24-23, December 1, 2024
Section 308-57-140 - RTA excise tax exemptions

The following vehicles are exempt from RTA excise taxes imposed in chapter 81.104 RCW:

(1) Vehicles with tax code 95 (vehicles taxed as personal property, such as mobile homes);
(2) Vehicles with the following use classes:

C/G (converter gear),

CMB (combination),

CMP (campers),

COM (commercial if powered over 6,000 pounds scale weight or commercial nonpowered),

EX (exempt),

FAR (farm),

FCB (farm combination),

FED (federally owned),

FEX (farm exempt),

F/H (for hire if over 6,000 pounds scale weight and more than six seats),

FIX (fixed load),

H/C (horseless carriage),

H/D (house moving dolly),

LOG (if powered and over 6,000 pounds scale weight),

MOB (mobile home),

PED (moped),

ORV (off road vehicle),

RES (restored),

SCH (private school),

SNO (snowmobile), or

SNX (exempt snowmobile),

STA (stage if over 6,000 pounds scale weight and more than six seats),

TOW (tow trucks),

TRK (if over 6,000 pounds scale weight and 12,000 pounds or less gross weight),

TVL (travel trailer);

(3) Vehicles registered under WAC 308-96A-050, (nonresident members of the armed forces);
(4) Vehicles registered under WAC 308-96A-400, (Indian tribes and tribal members);
(5) Vehicles registered under WAC 308-96A-046, (disabled American veterans or former prisoner of war);
(6) Vehicles registered under WAC 308-96A-180, (rental cars);
(7) Passenger motor vehicles registered under WAC 308-96A-175 and 308-96A-176, ride-sharing and transportation needs ride-sharing vehicles;
(8) Vehicles registered under WAC 308-96A-063, Foreign organization special license plate;
(9) Vehicles registered under RCW 46.16.305, Medal of Honor recipients.

Wash. Admin. Code § 308-57-140

Statutory Authority: RCW 46.01.110. 01-12-099, § 308-57-140, filed 6/6/01, effective 7/7/01; 97-12-015, § 308-57-140, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, § 308-57-140, filed 1/29/91, effective 3/1/91.