Commuter air carriers paying excise tax

From the 2024 DOR Tax Exemption Study

3/25/25, 3:07 PM Auto dealers Examples 1. The customer brings in a vehicle for an oil change and lube job. As part of the service, all vital fluids are checked. The oil, oil filter, air filter, the lubricants, and all vital fluids may be purchased by the dealer using a reseller permit because they are resold to the customer. 2. The customer brings in a vehicle to have its brakes repaired. The brake drum, pads, and shoes which are replaced may be purchased by the dealer using a reseller permit. The lubricants and the brake fluid may also be purchased for resale. The total charge to the customer is subject to the retail sales tax. Certain nonresident exemptions See Nonresidents for information about repairs for nonresidents. Other exempt sales See Interstate And Foreign Commerce Carriers and Government Sales. Insurance repairs See Maintenance Agreements and Warranties. References Revised Code of Washington (RCW) 82.08.0273 Washington Administrative Code (WAC) 458-20-102 Washington Administrative Code (WAC) 458-20-173 Washington Administrative Code (WAC) 458-20-192 Excise Tax Advisory (ETA) 3054 Excise Tax Advisory (ETA) 3045 Repossessions Repossessions When customers fail to meet the