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 general exclusion of purchases for resale in the definition of retail sale, taxes will apply to the sale of a motor vehicle purchased 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 remains at five and nine-tenths percent, while a separate tax of three-tenths of one percent is levied on retail sales of motor vehicles, excluding those for rental purposes. The revenue from these taxes is designated for the multimodal transportation account.

Statutes affected:
Original Bill: 82.08.020