This bill amends RCW 82.08.020 to clarify the application of taxes on sales of motor vehicles intended for retail car rentals. It introduces a new provision stating that, despite the exclusion of purchases for resale in the definition of retail sale, taxes will apply to the sale of a motor vehicle to a person who purchases it solely for use in retail car rentals. Additionally, the bill specifies that the new tax regulations will take effect for sales occurring on or after October 1, 2025.

Furthermore, the bill includes a provision that supersedes any conflicting state regulations, including WAC 458-20-180(11). The tax rate for retail car rentals is set at five and nine-tenths percent of the selling price, with revenue directed to the multimodal transportation account. The bill also maintains the existing tax structure for other retail sales, including a three-tenths of one percent tax on motor vehicle sales, excluding those for retail car rentals.

Statutes affected:
Original Bill: 82.08.020