Fuel for transporting persons with special needs

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Vessel Brokers And Dealers Dealer Use And Demonstration Print Dealer use and demonstration Dealer use and demonstration A vessel dealer must register with the Department of Revenue to operate as a business. See Business Registration for more information. The dealer must also be licensed and certified by the Department of Licensing, which will issue a dealer license number and decals to use in operating inventory vessels. The license and decals are not to be permanently affixed to a vessel. References: RCW 82.32.030 , RCW 88.02.790 , WAC 458-20-101 , WAC 308-90-70 Inventory purchases Vessel dealers may purchase items for resale without paying sales tax. To make tax exempt purchases for resale, the buyer must regularly engage in selling the type of property purchased and be registered with the Department of Revenue. For more information, see reseller permits . Caution: Improper use of reseller permits for purchases shall result in a penalty of 50% of the tax due on the item(s) plus the tax due and interest. Other penalties may apply. Reference: WAC 458-20-102 Tax on dealer use of inventory Any purchase of tangible personal property for use by the dealer