Electric vehicle battery charging stations

From the 2024 DOR Tax Exemption Study

Det. No. 21-0082, 41 WTD 389 (October 26, 2022) 389 Cite as Det. No. 21-0082, 41 WTD 389 (2022) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Refund ) D E T E R M I N A T I O N ) ) No. 21-0082 ) . . . ) Registration No. . . . ) RCW 82.08.9999; RCW 82.12.9999 - EXEMPTIONS—VEHICLES USING CLEAN ALTERNATIVE FUELS AND ELECTRIC VEHICLES. A vehicle must be on the Department of Licensing’s (DOL) qualifying list in order to qualify for the exemption. The Department’s authority is limited to issues of vehicle valuation outlined in RCW 82.08.9999(1)(a)(iii)(B) and RCW 82.12.9999(1)(a)(iii)(B); the Department cannot overrule DOL’s authority to issue final rulings on vehicle model qualification. RCW 82.08.9999(3). Headnotes are provided as a convenience for the reader and are not in any way a part of the decision or in any way to be used in construing or interpreting this Determination. Callahan, T.R.O. – A vehicle owner protests the Department’s denial of his refund request for the use tax paid on a vehicle he purchased from an out-of-state auto dealer. The vehicle owner argues that the vehicle qualifies for t