WSR 16-21-090
PERMANENT RULES
DEPARTMENT OF LICENSING
[Filed October 18, 2016, 3:41 p.m., effective November 18, 2016]
Effective Date of Rule: Thirty-one days after filing.
Purpose: Recent legislation, 2ESHB 2778, requires the department of licensing (DOL) to determine clean alternative fuel vehicles' base model manufacturer's suggested retail price (MSRP) by rule. The MSRP as determined by DOL will be used in evaluating whether a clean alternative fuel vehicle meets the retail sales and use tax exemption criteria set by statute.
Statutory Authority for Adoption: RCW 82.08.809 and 82.12.809.
Adopted under notice filed as WSR 16-18-075 on September 6, 2016.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: October 18, 2016.
Damon Monroe
Rules Coordinator
NEW SECTION
WAC 308-04-030 Retail sales and use tax exemption criteria for clean alternative fuel vehicles.
For the purposes of RCW 82.08.809 and 82.12.809:
(1) The lowest manufacturer's retail price for a base model vehicle is the one provided by a vendor selected by the department;
(2) The department publishes and periodically updates a list of all vehicle models qualifying for the sales and use tax exemptions under those sections; and
(3) The list of qualifying vehicle models is available on the department's web site.
As used in this section, "base model" means the least expensive and least optioned model of a qualifying vehicle identified in RCW 82.08.809 (1)(a) and 82.12.809 (1)(a).