CERTIFICATION OF ENROLLMENT
HOUSE BILL 1495
67th Legislature
2021 Regular Session
Passed by the House March 4, 2021 CERTIFICATE
Yeas 98 Nays 0
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
State of Washington, do hereby
certify that the attached is HOUSE
Speaker of the House of BILL 1495 as passed by the House of
Representatives Representatives and the Senate on
the dates hereon set forth.
Passed by the Senate April 8, 2021
Yeas 48 Nays 1
Chief Clerk
President of the Senate
Approved FILED
Secretary of State
State of Washington
Governor of the State of Washington
 HOUSE BILL 1495
Passed Legislature - 2021 Regular Session
State of Washington 67th Legislature 2021 Regular Session
By Representatives Chapman, Robertson, and Dent
Read first time 02/05/21. Referred to Committee on Finance.
1 AN ACT Relating to providing that qualified dealer cash
2 incentives paid to auto dealers are bona fide discounts for purposes
3 of the business and occupation tax; adding a new section to chapter
4 82.04 RCW; creating a new section; and providing an effective date.
5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
6 NEW SECTION. Sec. 1. A new section is added to chapter 82.04
7 RCW to read as follows:
8 (1) In computing tax under RCW 82.04.290(2), there may be
9 deducted from the measure of tax the amount of qualified dealer cash
10 incentives.
11 (2) The definitions in this subsection apply throughout this
12 section unless the context clearly requires otherwise.
13 (a) "Motor vehicle" has the same meaning provided in RCW
14 46.04.320.
15 (b) "Qualified dealer cash incentive" means a payment or credit
16 offered to a motor vehicle dealer as defined in RCW 46.70.011 by a
17 manufacturer of a motor vehicle where:
18 (i) The amount of the payment or credit is based on the quantity
19 of a specified type of motor vehicle to be sold at retail by the
20 seller, regardless of whether the seller is required to sell a
21 specified minimum number of vehicles;
p. 1 HB 1495.PL
1 (ii) The seller knew the terms of the offer before making the
2 retail sales that generated the payment or credit from the
3 manufacturer; and
4 (iii) The seller is not required to provide any services to the
5 manufacturer in order to receive the payment or credit from the
6 manufacturer. The documentation of the retail sale that generated the
7 payment or credit from the manufacturer is not a service provided to
8 the manufacturer.
9 NEW SECTION. Sec. 2. The provisions of RCW 82.32.805 and
10 82.32.808 do not apply to this act.
11 NEW SECTION. Sec. 3. This act takes effect January 1, 2022.
--- END ---
p. 2 HB 1495.PL