The department of revenue has issued Excise Tax Advisory 2039.08.211 Car Sharing Organizations (ETA 2039).
The purpose of this excise tax advisory is to clarify the proper tax treatment of "carsharing" organizations. Carsharing is a system in which a fleet of cars (or other vehicles) is made available for use by members of the carshare group in a wide variety of ways. The costs and the administration of vehicle purchases, ownership, and maintenance are the responsibility of a central organizer (the carshare operator or CSO).
A copy of this document is available via the internet at http://dor.wa.gov/content/FindALawOrRule/ETA/default.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.
Alan R. Lynn