Washington Administrative Code

A dealer who is also an auto wrecker shall keep vehicles held for resale physically separated from vehicles which have been or are to be dismantled for parts. Vehicles not in running condition are to be stored within the segregated area of the fenced wrecking area per WAC 308-63-…

What is the nature of remanufacturing? (1) If the remanufacturing process of the vehicle will involve the removal, destruction, or concealment of any identification number, the parts shall be inspected by an authorized member of the Washington state patrol prior to the removal, d…

How must I disclose title brands when I sell a vehicle at retail or wholesale? Any title brand required in RCW 46.70.101 (1)(b)(xi) must be clearly disclosed on the face of the purchase order.[Statutory Authority: RCW 46.70.160. WSR 04-16-090, § 308-66-227, filed 8/3/04, effectiv…

(1) When the department of licensing has received notification from a bonding company that a dealer's bond has been cancelled or the bond has expired and has not been renewed or a replacement bond has not been received with no lapse in coverage, the department shall notify the li…

Is a license required for an internet business? The department will require a Washington state dealer license for an internet business that has no physical presence in this state if that business:(1) Brings together a Washington state customer with a licensed Washington state dea…

How do I request more than my allotted number of dealer license plates? (1) A licensed vehicle dealer may request a waiver of the three dealer license plates or six percent or sales formula in RCW 46.70.090(2).The request:(a) Must be in writing; and(b) Must explain why the statut…

The term "vehicle industry organization" means a dues-based business representing the interests of Washington state vehicle dealers that is licensed or registered to conduct business in Washington.[Statutory Authority: RCW 46.70.170 and 46.70.79 [46.70.079]. WSR 12-24-041, § 308-…

(1) Education providers must:(a) Meet the definition of a vehicle industry organization;(b) Submit a vehicle dealer course curriculum to the department for approval; and(c) Have the course approved by the department prior to the date the course is offered for education credit.(2)…

(1) The application for course approval must be submitted by an education provider that meets the definition of a vehicle industry organization.(2) The course curriculum must provide for a minimum of either eight hours of initial classroom instruction or five hours of yearly upda…

(1) The department has the authority on its own initiative or upon complaint to investigate or audit any course to determine compliance with chapter 46.70 RCW and with the rules and regulations of this chapter.(2) Complaints from students or citizens concerning approved courses m…

(1) Course or education provider approval may be denied or withdrawn if the education provider:(a) Has had any disciplinary action taken against his or her license in this or any other jurisdiction;(b) Falsified any student records or classroom hour certificates;(c) Falsified any…

Upon notice of education provider or course denial, conditional approval, disapproval or withdrawal of course approval, the provider or proposed provider is entitled to a hearing conducted in accordance with the Administrative Procedure Act, chapter 34.05 RCW.(1) The provider or …

(1) Each education provider must:(a) Maintain each student's record and each edition of any education related publication for a minimum of three years; and(b) Provide a copy of a student's record to the student upon request.(2) Student records must include:(a) Full name, address,…

The filing fee for petitioning the department of licensing concerning franchise disputes pursuant to chapters 46.93 and 46.96 RCW is $500.00.[Statutory Authority: 2003 c 354 § 3(1). WSR 06-21-037, § 308-67-010, filed 10/10/06, effective 11/10/06. Statutory Authority: 1989 c 415 §…

(1) Employee means an employee of a scrap metal business who is a person who appears on the payroll records of the business as an employee and for whom Social Security, withholding tax, and all deductions required by law have been made.(2) Agent, other than an authorized agent of…

The application for a scrap metal business's license shall contain, in addition to any other information the department may require, evidence the application is approved by the local government planning and zoning authorities pursuant to the provisions of the State Environmental …

The following fees shall be charged by the department of licensing:Processor and Recycler Application, Initial$1,290.00Processor and Recycler Application, Renewal$665.00Supplier Application, Initial$390.00Supplier Application, Renewal$205.00[Statutory Authority: RCW 46.01.110 and…

(1) Scrap metal processor.(a) A scrap metal processor's established place of business is a place where:(i) Scrap metal property may be stored lawfully; and(ii) Hydraulic balers, shears, or shredders for recycling scrap metal property may be used lawfully.(b) There must be a build…

Any records originally created and retained electronically must be made available in hard copy upon the request of any designated authority named in chapter 19.290 RCW.[Statutory Authority: Chapter 19.290 RCW and RCW 43.24.086. WSR 13-24-014, § 308-70-150, filed 11/21/13, effecti…

(1) Each plate set must be renewed annually. The cost for each plate set is five dollars.(2) The scrap metal business plates may be split, with one being displayed on the front of the towing vehicle and the other on the rear of the vehicle being towed.[Statutory Authority: Chapte…

(1) The scrap metal business license expiration is established by the business licensing service upon department approval of the license. Proration of fees may be necessary to align the scrap metal business license expiration with other licenses held by the business. The license …

A licensee must notify the department within ten days of any change of address of any business location or of the addition of a new location.[Statutory Authority: Chapter 19.290 RCW and RCW 43.24.086. WSR 13-24-014, § 308-70-180, filed 11/21/13, effective 1/1/14.]

A licensee must, within ten days of any change in its business ownership or structure, file with the department a statement that specifically describes the change that has occurred in its business structure or in its ownership interest.[Statutory Authority: Chapter 19.290 RCW and…

Upon a change of business structure of a licensed scrap metal business, the licensee must apply for a new license and pay original licensing fees under the new entity. Examples of a change of business structure include, but are not limited to, changing from a sole proprietorship …

Upon the sale, transfer or other disposition of a sole proprietorship licensee's scrap metal business:(1) The purchaser or transferee must file a new application for a license; the fees are the same as for an original application.(2) The former owner must surrender to the departm…

Within ten business days of the closure of a scrap metal business, the business must return the license and the special license plates to the department for cancellation.[Statutory Authority: Chapter 19.290 RCW and RCW 43.24.086. WSR 13-24-014, § 308-70-220, filed 11/21/13, effec…

(1) "Biodiesel" a nonpetroleum-based diesel fuel consisting of short chain alkyl (methyl or ethyl) esters, made by transesterification of vegetable oil or animal fat (tallow), which can be used alone, or blended with conventional petro-diesel in unmodified diesel-engine vehicles.…

(1) When is the incidental operation of a nonlicensed vehicle exempt the fuel tax? Fuel is exempt the fuel tax if used in a vehicle which is not licensed or required to be licensed under chapter 46.16 or 46.87 RCW and is operated between two pieces of private property for a dista…

When is a special fuel permit required? If you are not an International Fuel Tax Agreement (IFTA) licensee, you must purchase a special fuel permit when entering this state if the commercial vehicle being operated has:(1) Two axles and a gross vehicle weight or registered gross v…

What happens when my license is canceled, suspended, or revoked? The department will post information about these changes in license status for all licensees, except for IFTA.[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 308-77-035, filed 6/9/16, effective 7/10/16; WSR 09…

(1) Can the department waive the requirement to maintain a fuel tax bond? Yes, if the department determines a licensed distributor has sufficient financial assets to cover any Washington state fuel tax liability, including penalties and interest.(2) What is considered a financial…

(1) What other forms of collateral will the department accept in lieu of a surety bond? The department will accept cash or certificates of deposit in U.S. dollars in any of the following forms:(a) Automatically renewable certificates of deposit insured by the Federal Deposit Insu…

What if my payment due date falls on a Saturday, Sunday, or state legal holiday? Payment is due on the next state business day. For example, if the payment due date falls on Saturday, the payment must be postmarked by Monday.[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 3…

(1) What is the minimum payment or refund for licensed accounts? Ten dollars or less will not be owed or refunded.(2) What is the minimum refund for unlicensed refund claims? Claims for less than twenty dollars will not be refunded.[Statutory Authority: RCW 82.38.260. WSR 09-07-0…

(1) When is an invoice issued? Every licensee must issue an invoice at the time of sale.(2) What information is required on an invoice?(a) The name and address of the seller;(b) The name and address of the purchaser;(c) The date of delivery month, day, and year;(d) The location o…

(1) What are the appeal procedures? Any person having been issued a notice of assessment for taxes, penalties, or interest may contest the notice by petitioning the department for a department review instead of proceeding directly to a formal hearing. This written petition must b…

(1) What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, or interest from:• Late or missing fuel tax returns;• Unpaid or underpaid taxes;• Incomplete records to support reported fuel usage;• License reinstatement fees;• Assessmen…

(1) How do I apply for a refund? Contact the department for a refund permit application and instructions or sign up electronically.(2) What time period can I file for a refund claim? You must file within thirteen months of the fuel purchase date. The department will use the postm…

(1) Is use tax deducted from my refund claim? Yes, unless you are exempt from the use tax in chapter 82.12 RCW.(2) How is use tax computed? You can choose to:• Calculate the use tax amount using the actual use tax rates and actual cost per gallon; or• Have the department calculat…

Can I claim a refund for motor vehicle fuel used in my unlicensed off-road vehicles, all-terrain vehicles, and snowmobiles? Yes, only if the motor vehicle fuel is used for nonrecreational purposes such as farming, logging, and construction. An off-road vehicle (ORV) permit is con…

(1) What is a valid invoice? A valid invoice must include:(a) Name and address of the seller;(b) The type of fuel and number of gallons purchased;(c) Complete date of sale including month, day, and year;(d) Price per gallon; and(e) Total amount of sale.(2) A separate invoice must…

(1) What is PTO use? It is fuel used in a motor vehicle engine to operate auxiliary equipment. The equipment must be fueled by the propulsion tank of the motor vehicle.(2) What is not considered auxiliary equipment? Equipment such as air conditioning, power steering, generator, e…

(1) What is the minimum dye concentration allowed for on-road use? None. The department may assess on any dye concentration found in licensed vehicles, vehicles required to be licensed, or in bulk storage tanks used to fuel licensed or required to be licensed vehicles.(2) Who can…

(1) What fuel records must be kept? Every person licensed or required to be licensed must maintain a complete monthly stock summary of the gallons of fuel reflecting inventories, receipts, sales, use, other distribution, and loss or gain. The stock summary must be supported by:(a…

In the absence of records showing the number of miles operated per gallon of fuel consumed, fuel consumption will be calculated by the department. The department may adopt a mileage per gallon basis for determining the taxable use of fuel used in motor vehicles which travel on an…

Can I use on board computers or recording devices to record mileage? Yes, with prior approval by the department.[Statutory Authority: RCW 82.38.260. WSR 09-07-075, § 308-77-155, filed 3/16/09, effective 4/16/09. Statutory Authority: Chapters 46.87 and 82.38 RCW. WSR 00-16-045, § …

What recordsdo I need to keep to claim a refund of fuel taxes?• All fuel receipts;• The gallons of fuel used in each piece of equipment, both refundable and nonrefundable;• Fuel inventory in bulk storage;• Detailed fuel records for all withdrawals from bulk storage;• Fuel purchas…

(1) How can I document lost fuel for a credit or refund of fuel tax paid?(a) A notarized affidavit by a person having actual knowledge of the circumstances of the loss explaining the origin and destination of the shipment, the circumstances surrounding the quantity of fuel lost, …

Am I required to buy a decal if my vehicle operates with both motor fuel gasoline and natural gas or propane? Yes, you must pay fuel tax on the gasoline purchases as well as purchasing a decal.[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 308-77-280, filed 6/9/16, effecti…

(1) What will happen if my check is dishonored? The department will take collection action to recover any amounts owing and require all subsequent payments to be made in guaranteed funds, such as cash, cashier's check, or money order.(2) Are there any additional fees charged for …