WSR 01-08-051

PROPOSED RULES

DEPARTMENT OF LICENSING


[ Filed April 2, 2001, 8:25 a.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 00-06-001.

Title of Rule: Chapter 308-57 WAC, Motor vehicle excise tax, chapter 308-96A WAC, Vehicle licenses, and chapter 308-97 WAC, Vehicle license interstate and intransit permits.

Purpose: 1. To meet the criteria set forth in Governor Locke's Executive Order 97-02.

2. To clarify rules and help make them more comprehensible.

Statutory Authority for Adoption: RCW 46.01.110, chapter 82.44 RCW.

Summary: Amending WAC 308-57-005, 308-57-010, 308-57-020, 308-57-030, 308-57-110, 308-57-140, 308-57-210, 308-57-230, 308-57-240, 308-96A-099, 308-96A-135 Fixed load vehicles, 308-96A-145 Cab and chassis, 308-96A-180 Registration of rental cars, 308-96A-202 Power units towing trailers with permanent registrations, 308-96A-203 Permanent trailer registrations, 308-96A-400 Excise tax exemption -- Indians and 308-97-230 Appointment of vehicle trip permit agents; and repealing WAC 308-57-120, 308-57-130, 308-57-135, 308-57-500, and 308-96A-410 Study fee.

Reasons Supporting Proposal: Meet criteria supporting Governor Locke's Executive Order 97-02.

Name of Agency Personnel Responsible for Drafting: Katherine Iyall Vasquez, 1125 Washington Street S.E., Olympia, (360) 902-3718; Implementation and Enforcement: Eric Andersen, 1125 Washington Street S.E., Olympia, (360) 902-4045.

Name of Proponent: , governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: This rule implements the requirements of RCW 88.42.022. It clarifies what personal use vehicles qualify and how the credit applies.

The anticipated effects will be a clarification of the above mentioned requirements.

Proposal does not change existing rules.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required pursuant to RCW 19.85.030 (1)(a). The proposed rule making does not impose more than a minor cost on businesses in an industry.

RCW 34.05.328 does not apply to this rule adoption. The contents of the proposed rules are explicitly and specifically dictated by statute.

Hearing Location: Highways-Licenses Building, Conference Room 107, 1125 Washington Street S.E., Olympia, WA 98507, on May 15, 2001, at 11:00 a.m.

Assistance for Persons with Disabilities: Contact Katherine Iyall Vasquez by May 14, 2001, TTY (360) 664-8885, or (360) 902-3718.

Submit Written Comments to: Katherine Iyall Vasquez, Rules Manager, Title and Registration Services, P.O. Box 2957, Olympia, WA 98507-2957, fax (360) 664-0831, by May 14, 2001.

Date of Intended Adoption: June 6, 2001.

March 30, 2001

Deborah McCurley, Administrator

Title and Registration Services

by Fran Lukes

OTS-4670.2


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-005   Definitions.   The following definitions apply to the terminology used in this chapter:

(1) (("Excise tax fee schedule one" means the depreciation table described in RCW 82.44.041 (3)(b).

(2) "Excise tax fee schedule two" means the depreciation table described in RCW 82.44.041(1).

(3) "Excise tax fee schedule three" means the depreciation table described in RCW 82.50.425(2).

(4) "Excise tax fee schedule four" means the depreciation table established for power units towing trailers with permanent plates issued in accordance with RCW 46.16.068.

(5) "RTA excise tax fee schedule five" means the depreciation table described in RCW 82.44.041 (3)(b) for use in the Central Puget Sound Regional Transit Authority area.

(6))) "RTA excise tax ((fee)) schedule ((six))" means the value depreciation table described in RCW 82.44.041(1) for use in the Central Puget Sound Regional Transit Authority area.

(((7))) (2) "Fleet" means any person with ((fifteen)) five or more vehicles registered in the same name.

(((8))) (3) "Light duty truck" means a truck which is smaller than a truck type power unit. The empty scale weight is six thousand pounds or less. It includes vehicles such as pickup trucks, vans, and utility vehicles.

(((9))) (4) "MSRP" means the base manufacturer's suggested retail price as defined in RCW 82.44.041(3) and 82.50.425.

(((10))) (5) "Purchase price" means the selling price of the vehicle before deducting for trade-in value or adding sales/use tax.

(((11))) (6) "Registered within a county" means the county which the vehicle registered owner indicates as their resident address.

(((12))) (7) "Tax code" means a two-digit alpha, numeric, or alpha-numeric representation of a value assigned by the department of revenue to passenger vehicles, light duty trucks, and motor homes prior to vehicle model year 1986. This value represents the value of the vehicle when first offered for sale. In 1986 and thereafter, the MSRP is used to represent the value of the vehicle.

(((13))) (8) "Truck type power unit" means trucks as defined in RCW 82.44.010(3). This includes vehicles with FIX (fixed load), or TOW (tow truck) use classes, regardless of scale weight; CMB (combination), COM (commercial), FAR (farm), FCB (farm combination), F/H (for hire), LOG (logging trucks), STA (stage), and TRK (trucks whose empty scale weights exceed six thousand pounds and whose declared gross weight does not exceed twelve thousand pounds) use class.

(((14))) (9) "Truck type trailing unit" means trailers as defined in RCW 82.44.010(3). This includes trailers with CMB (combination), LOG (logging), and COM (commercial) use classes.

(((15))) (10) "Value code" means the value which is used to calculate the excise tax. In determining the value code, it may be a tax code, purchase price, assessor's appraisal, or MSRP.

(((16))) (11) "Regional Transit Authority" or "(RTA)" means the Central Puget Sound Regional Transit Authority or Sound Transit.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-005, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-005, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-010   Premise for assessing RTA excise tax.   ((Truck type power units and trailing units)) All trailers and all vehicles where MSRP is not available are taxed according to the most recent purchase price and purchase year and the depreciation rates in the RTA excise tax fee schedule((s two, four or six)). All other vehicles as noted on the first MSRP, the year of service or value year are taxed using the value of the vehicle ((when it was first offered for sale)) and the ((appropriate)) RTA excise tax fee schedule. Current physical condition, mileage, or monetary value of a particular vehicle is not used to determine excise tax.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-010, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-010, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-020   Modified vehicles.   All new or unused vehicles modified by a licensed manufacturer, ((including but not limited to, van conversions, sport utility vehicles, and limousines,)) shall be taxed according to the MSRP provided by the modifying manufacturer plus the cost involved in converting the vehicle. Modified vehicles include, but are not limited to, vans, pickups, utility vehicles and limousines, incomplete vehicles and kits. If the vehicle is modified by someone other than a licensed manufacturer, the original MSRP issued for the vehicle prior to the modifications plus the costs of the modifications shall be used.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-020, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-020, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-030   Declaration of value.   If there is no ((tax)) value code for a model year 1985 or older model vehicle and there is no MSRP information available for a model year 1986 or newer model vehicle, the owner may be required to provide a certified declaration of original value and supporting documentation to be used as the basis for assessing the RTA excise tax.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-030, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-030, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-110   RTA excise tax fee schedule((s one and five)).   Vehicles with the following use classes are ((taxed according to)) assessed RTA excise tax ((fee schedule one and when applicable, schedule five)) as defined in RCW 81.104.160:

CAB (taxicab)

COM (commercial) (if powered and the scale weight is six thousand pounds or less)

CYC (motorcycle)

((FAR (farm) (if powered and the scale weight is six thousand pounds or less)))

F/H (for hire) (if six or fewer seats or if more than six seats and the scale weight is six thousand pounds or less)

LOG (if powered and under six thousand pounds scale weight or if nonpowered)

MH (motor home)

PAS (passenger)

PER (nonpowered personal use trailer)

STA (stage) (if six or fewer seats or if more than six seats and the scale weight is six thousand pounds or less)

TLR (nonpowered trailer)

TRK (if the scale weight is six thousand pounds or less)

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-110, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-110, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-140   RTA excise tax exemptions.   The following vehicles are exempt from RTA excise taxes imposed in chapter((s 82.44 and 82.50)) 81.104 RCW:

(1) Vehicles with tax code 95 (vehicles taxed as personal property, such as mobile homes);

(2) Vehicles with the following use classes:

C/G (converter gear),

CMB (combination),

CMP (campers),

COM (commercial if powered over 6,000 pounds scale weight or commercial nonpowered),

EX (exempt),

FAR (farm),

FCB (farm combination),

FED (federally owned),

FEX (farm exempt),

F/H (for hire if over 6,000 pounds scale weight and more than six seats),

FIX (fixed load),

H/C (horseless carriage),

H/D (house moving dolly),

LOG (if powered and over 6,000 pounds scale weight),

MOB (mobile home),

PED (moped),

ORV (off road vehicle),

RES (restored),

SCH (private school),

SNO (snowmobile), or

SNX (exempt snowmobile),

STA (stage if over 6,000 pounds scale weight and more than six seats),

TOW (tow trucks),

TRK (if over 6,000 pounds scale weight and 12,000 pounds or less gross weight),

TVL (travel trailer);

(3) Vehicles registered ((pursuant to)) under WAC 308-96A-050, (nonresident members of the armed forces);

(4) Vehicles registered ((pursuant to)) under WAC 308-96A-400, (Indian tribes and tribal members);

(5) Vehicles registered ((pursuant to)) under WAC 308-96A-046, (((veteran's free license))) (disabled American veterans or former prisoner of war);

(6) Vehicles registered ((pursuant to)) under WAC 308-96A-180, (rental cars);

(7) Passenger motor vehicles registered ((pursuant to)) under WAC 308-96A-175 and 308-96A-176, ride-sharing and transportation needs ride-sharing vehicles; ((and))

(8) Vehicles registered ((pursuant to)) under WAC 308-96A-063, Foreign organization special license plate;

(9) Vehicles registered under RCW 46.16.305, Medal of Honor recipients.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-140, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-140, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-210   RTA excise tax in even dollars.   ((Individual vehicle)) RTA excise taxes are rounded to the nearest whole dollar.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-210, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-210, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-230   Fleet abatement.   A fleet vehicle, which is required to have a December registration expiration date, ((shall)) will be charged RTA excise tax based on the current depreciation rate for the number of months required to license through December 31 of the current year. If the number of months to December 31 is fewer than four, an additional twelve months RTA excise tax will be charged at the current depreciation rate.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-230, filed 5/28/97, effective 6/28/97; 92-15-024, 308-57-230, filed 7/6/92, effective 8/6/92. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-230, filed 1/29/91, effective 3/1/91.]


AMENDATORY SECTION(Amending WSR 97-12-015, filed 5/28/97, effective 6/28/97)

WAC 308-57-240   Nonfleet abatement.   With department approval, the owner of a nonfleet vehicle may change the vehicle's registration expiration date. The owner ((shall)) will be assessed RTA excise tax based on the current depreciation rate for the number of months from the current expiration to the requested expiration date. The new expiration date must be greater than twelve months but not more than eighteen months from the current registration expiration date. New expiration dates may only be granted when validation tabs for the desired month and year are available.

[Statutory Authority: RCW 46.01.110. 97-12-015, 308-57-240, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. 91-04-026, 308-57-240, filed 1/29/91, effective 3/1/91.]


REPEALER

     The following sections of the Washington Administrative Code are repealed:
WAC 308-57-120 Excise tax fee schedules two and six.
WAC 308-57-130 Excise tax fee schedule three.
WAC 308-57-135 Excise tax fee schedule four.
WAC 308-57-500 Personal use motor vehicle excise tax credit -- Qualifications.

OTS-4669.2


AMENDATORY SECTION(Amending WSR 99-06-029, filed 2/24/99, effective 3/27/99)

WAC 308-96A-099   Use class descriptions.   (1) Why does the department assign use classes to vehicles?

The department assigns use classes to:

(a) Assess the proper license fees and ((excise tax)) taxes for vehicles;

(b) Assign special brands on subsequent owner's certificate of ownership;

(c) Apply certain restrictions on the use of the vehicles, which prints on the vehicle registrations;

(d) Assign the proper license plates.

(2) Under what authority does the department assign use classes to vehicles?

The department assigns use classes under the authority of RCW 46.16.040.

(3) What use classes does the department assign and when do they apply?

The use classes the department assigns are described below:


ABBREVIATION TRANSLATION DESCRIPTION
CAB TAXI CAB Vehicle is used for carrying passengers between two points for compensation for an on-demand trip rather than a scheduled route. A vehicle with this use class may not carry any luggage or commodities that do not belong to a passenger being carried at the same time. In other words, the vehicle cannot just carry cargo between two points.
C/G CONVERTER GEAR Vehicle is an axle that is used to convert a semi-trailer to a full trailer. A converter gear may be titled but may not be licensed.
CMB COMBINATION Vehicle is either (1) a power unit with a declared gross weight of 42,000 pounds or more and towing a trailer; or (2) a trailing unit with permanent plates. The trailer may be towed only by a power unit with a CMB use class, or FCB depending on what is being hauled.
CMP CAMPER Vehicle is a slide-in pickup camper (not a canopy) as defined in RCW 46.04.085. Even if the owner has chosen to permanently attach the camper to the pickup, the units need to be titled and licensed separately.
COM COMMERCIAL Vehicle is either (1) a power unit that does not pull a trailer or that pulls a trailer but the gross weight for the truck and trailer does not exceed 40,000 pounds; or (2) a trailing unit that is titled in a business name (including the name of a farm). A commercial trailer may be towed by a vehicle with PAS, TRK, COM, CMB, FAR or FCB use classes. If the trailer is being towed by a vehicle with FAR or FCB use class, the use of the trailer (items carried, etc.,) must meet the farm use class requirements.
CYC MOTORCYCLE Vehicle is a motorcycle, motor driven cycle or scooter. A moped does not qualify to be licensed as a motorcycle as defined in RCW 46.04.330 and 46.04.332.
EX EXEMPT Vehicle can be any type of vehicle, which is owned by a city, county or state government agency or federally recognized Indian tribe located in the state of Washington. This includes school buses, which are owned or leased by school districts. If the school district contracts a company to provide total bus service, such as the bus, the driver and the maintenance, and the vehicle is registered in the name of the school district as registered owner, the vehicle qualifies for exempt license plates.
FAR FARM Vehicle is a truck (or tractor) used to transport the farmer's own farm, orchard or dairy products as defined in RCW 46.16.090, or aquatic products as defined in RCW 15.85.020, from point of production to market or warehouse. The vehicle may also be used to transport the farmer's own farm supplies.
FCB FARM

COMBINATION

 Vehicle is (1) a power unit (not a trailer) with a declared gross weight of 42,000 pounds or more and towing a trailer; and (2) meets the criteria of FAR use class above.
FED FEDERAL Vehicle is owned by the federal government of the United States. Like exempt vehicles, this could be any type of vehicle. This does not include vehicles displaying license plates issued by the federal government.
FEX FARM EXEMPT Vehicle is used exclusively in agricultural pursuits on farms as defined in RCW 46.16.010(3) and 46.04.181. The vehicle is usually a truck, but it could also be a bus, a motorcycle or off-road cycle.
FIX FIXED LOAD Vehicle as defined in RCW 46.16.070(1). These vehicles have a unique use class because they are exempt from the law, which requires vehicles with a scale weight of more than six thousand pounds to have a declared gross weight of at least 150 percent of the scale weight. The basic license fee is based on the declared gross weight, or the next two thousand pound increment above the scale weight, or the next two thousand pound increment above the legal maximum gross weight as determined by the Washington state patrol or department of transportation. Fixed load vehicles are the only ones whose gross weight may actually be less than their scale weight, depending on their legal maximum gross weight. An oversize permit is required in addition to the registration in these cases.
F/H FOR HIRE Vehicle is used to transport people and/or commodities for compensation as defined in RCW 46.72.010. A for hire permit from business and professions division (BPD) is required.
H/C

 HORSELESS

CARRIAGE

 Vehicle is a motorized vehicle over 40 years old with limited used as defined in RCW 46.16.307. The vehicle may not be used for normal transportation to and from work, to go to the store and pick up groceries, and so on.
H/D HOUSE DOLLY Vehicle constructed and used exclusively to move buildings or homes.
LOG LOGGING Vehicle is a truck or trailer used exclusively for hauling logs.
MH MOTOR HOME Motorized vehicle designed for human habitation and defined in RCW 46.04.305
MOB MOBILE HOME Vehicle is a manufactured home as defined in RCW 46.04.302. Mobile homes are titled but generally not registered because of their size. Manufactured homes are taxed by the county, either as personal property or real property.
ORV OFF-ROAD

VEHICLE

 Vehicle is used off-road. A vehicle licensed only as an ORV may not be operated on public roadways or ocean beaches.
PAS PASSENGER Vehicle is used to transport passengers as defined in RCW 46.04.382. Typically passenger cars, utility or multipurpose vehicles, passenger vans, and private busses are licensed as passenger vehicles.
PED MOPED Vehicle as defined in RCW 46.04.304 and subject to the restrictions in RCW 46.61.710.
PER PERSONAL Vehicle is a personal use trailer as defined in RCW 46.16.065. Trailers owned by businesses or used for commercial purposes do not qualify for this use class.
RES RESTORED Vehicle is a motorized collector vehicle over 30 years old with limited use as defined in RCW 46.16.307. The vehicle may display either a collector vehicle license plate provided by the department or a license plate, which must have been first issued, for use the year the vehicle was manufactured. The vehicle must be currently registered in order to be assigned this use class and receive a special collector license plate or authority to use a restored license plate.
SCH SCHOOL Vehicle is owned and operated by a private school meeting the accreditation requirements of RCW 28A.195.010. The vehicle is used to transport children to and from school or in connection with school activities.
SNO SNOWMOBILE Vehicle is a snowmobile as defined in RCW 46.10.020(2).
SNX EXEMPT

SNOWMOBILE

 Vehicle is a snowmobile as defined in RCW 46.10.010(2) and owned by a city, county or state agency.
STA STAGE Vehicle is used as an auto stage as defined in RCW 46.04.050.
TLR TRAILER Vehicle is a personal use trailer as defined in RCW 46.04.620 but does not meet the size criteria for a PER use class. Trailers used by businesses or others for commercial purposes do not qualify for this use class.
TOW TOW Vehicle is a tow truck as defined in RCW 46.16.079 and 46.55.010(8). If the vehicle carries other vehicles, it does not qualify for the TOW use class and must be licensed as COM.
TRK TRUCK Vehicle is a personal use, light duty truck, with a declared gross weight of twelve thousand pounds or less. Trucks used for business or commercial purposes do not qualify for the TRK use class.
TVL TRAVEL

TRAILER

 Vehicle is a travel trailer as defined in RCW 46.04.623, which includes park models of four hundred square feet or less and camp/tent trailers. It is designed and manufactured for temporary habitation.

(4) What use classes may the department assign to specific types of vehicles?

Use classes are assigned as listed below:


VEHICLE TYPE USE CLASS SPECIAL REQUIREMENTS
PASSENGER CARS CAB, COM, EX, FED, F/H, H/C, PAS, RES, ORV, FEX, STA COM-Scale weight((, Statement of use)) seating capacity required for F/H and STA-Scale weight, ((Number of)) if more than six seats
LIGHT DUTY TRUCKS (INCLUDING SMALL VANS) COM, EX, FAR, FED, FEX, H/C, RES, STA, TOW, TRK, FIX, F/H, ORV F/H and STA-Number of seats

All use classes-Scale weight
MEDIUM/HEAVY DUTY TRUCKS (INCLUDING BUSES) CMB, COM, EX, FAR, FCB, FEX, FIX, LOG, SCH, TOW, TRK, FED, H/C, RES, F/H F/H and STA-Number of seats

All use classes-Scale weight
TRAILERS C/G, CMB, COM, EX, FEX, LOG, PER, TLR, FED PER-Number of wheels

All use classes-Scale weight
CYCLES
MOTORCYCLES CYC, EX, FED, FEX, H/C, ORV, RES
MOPEDS EX, FED, FEX, ORV, PED
SNOWMOBILES SNO, SNX
UTILITY/MULTIPURPOSE VEHICLES CAB, COM, EX, FED, F/H, PAS, STA, TRK, FAR, FEX, H/C, ORV, RES, SCH COM, F/H, STA, TRK, FAR and FEX-Scale weight F/H and STA-Number of seats
RECREATION VEHICLES
TRAVEL TRAILERS (INCLUDING CAMP AND TENT TRAILERS) EX, FED, TVL
CAMPERS CMP, EX, FED
MOTOR HOMES EX, FED, MH
NOTE: Gross weight and seat requirements per RCW 46.16.040.

(5) Do all powered three-wheeled vehicles need to be licensed as motorcycles?

No. If the vehicle qualifies as a motorcycle as defined in RCW 46.04.330 or 46.04.332, it will be licensed as a motorcycle for street use. However, if the vehicle has a bench seat and a steering wheel as defined in RCW 46.04.330 or 46.04.332, it will be licensed as a passenger vehicle or truck.

(6) What license plates and use class will be assigned to my for hire vehicle?

The license plates and use class assigned to your for hire vehicle depends upon how you use your vehicle. All for hire vehicles transport passengers and commodities for compensation. For hire vehicles include cabulances, limousines, taxi cabs, and busses hauling passengers for compensation in addition to transporting school children. There are two use classes and license plate combinations assigned to for hire vehicles:

(a) CAB use class vehicles are assigned passenger license plates. These vehicles are used exclusively for transporting passengers and their possessions; and

(b) F/H use class vehicles are assigned truck license plates. These vehicles not only transport passengers for compensation, but also transport commodities, without passengers, for compensation.

(7) When may truck license plates be assigned to my passenger vehicle?

Truck license plates may be assigned to your passenger vehicle whenever the vehicle is used to transport commodities, produce, freight or animals for commercial purposes. The use class would be COM instead of PAS. This would require a title application, a scale weight slip and a certified/notarized statement of use describing how the vehicle will be used commercially.

(8) When may passenger license plates be assigned to my pick-up truck?

Passenger license plates may only be assigned to your pick-up truck if it has been modified to qualify as a passenger vehicle. The department requires confirmation from the Washington state patrol that the vehicle has been modified to qualify for passenger use.

(9) What use classes and license plates will be assigned to school buses?

(a) EX use class and county exempt license plates will be assigned to a school bus owned or leased by an exempt agency (school district);

(b) SCH use class and passenger license plates will be assigned to a school bus owned or leased by an accredited private school; or

(c) F/H use class and truck license plates will be assigned to school buses used for transporting passengers for compensation and not used exclusively for transporting school children to and from school or school related activities.

(10) May I license my motorcycle or any other motor vehicle for both road and off road use?

Yes, you may license your motorcycle or any other motor vehicle for both uses as long as the vehicle qualifies for road use. You will receive two registration certificates showing the vehicle is licensed for both uses. However, the certificate of ownership will show the use class associated with the road use.

(11) May I license my amphibious vehicle as a vehicle and a vessel?

Yes, you may license your amphibious vehicle for both uses as long as it qualifies for both uses. You will receive two registration certificates showing the vehicle is licensed for both uses. However, the certificate of ownership will show the use class associated with the road use.

(12) May I license my truck, truck tractor or tractor as a motor home?

Yes, you may license your truck, truck tractor or tractor as a motor home if:

(a) The vehicle meets the definition of a motor home in RCW 46.04.305; and

(b) You provide a Washington state patrol inspection confirming your vehicle may be licensed as a motor home; and

(c) You certify the vehicle will be used exclusively as a motor home and is not used for commercial use.

(13) Is my truck, truck tractor or tractor which I use exclusively for towing my travel trailer licensed differently than any other like truck?

No. Your truck, truck tractor or tractor used exclusively for towing your travel trailer must be licensed in accordance with RCW 46.16.070. Depending on scale weight the use class will be TRK or COM.

[Statutory Authority: RCW 46.16.276, 43.17.060, 46.16.600 and 46.01.110. 99-06-029, 308-96A-099, filed 2/24/99, effective 3/27/99.]


AMENDATORY SECTION(Amending WSR 99-06-029, filed 2/24/99, effective 3/27/99)

WAC 308-96A-145   Cab and chassis.   (1) What is a cab and chassis?

A cab and chassis is an incomplete truck shipped from the manufacturer. The customer chooses the type of bed to be installed.

(2) Will the department issue a certificate of ownership for my cab and chassis?

Yes. However, because the cab and chassis is an incomplete vehicle, when the body or special equipment has been installed you must apply for a new certificate of ownership to reflect the correct series and body type, scale weight and the completed vehicle's new value.

(3) Will the department issue a certificate of registration for my cab and chassis?

Yes, if you intend to use the vehicle on the public highways. The gross weight will be limited to one hundred fifty percent of the scale weight. Gross weight is rounded up to the nearest two thousand pound increment and may not be increased until the certificate of ownership is corrected to reflect the completed vehicle information.

(4) What do I need to provide the department when my cab and chassis has been converted to a complete vehicle and I am applying for a new license and certificate of ownership?

Whether you titled the cab and chassis or waited until the vehicle was completed before titling, you need to provide the department with the following before you use the completed vehicle on the public highways:

(a) Proof of ownership for the cab and chassis;

(b) Proof of ownership for the equipment installed to make it a complete vehicle;

(c) A weight slip from a certified scale;

(d) Proof or payment of sales or use tax on the equipment installed to make a complete vehicle; and

(e) Applicable fees and ((excise tax)) taxes for any increased value of the completed vehicle.

[Statutory Authority: RCW 46.16.276, 43.17.060, 46.16.600 and 46.01.110. 99-06-029, 308-96A-145, filed 2/24/99, effective 3/27/99. Statutory Authority: RCW 46.16.135, 46.16.225, 46.16.490 and 46.01.110. 86-10-040 (Order TL/RG 24), 308-96A-145, filed 5/5/86; Order MV-328, 308-96A-145, filed 7/24/75.]


AMENDATORY SECTION(Amending WSR 99-01-133, filed 12/21/98, effective 1/21/99)

WAC 308-96A-202   Power units towing trailers with permanent registrations.   (1) What determines if I pay the higher gross weight fees ((and additional excise tax on my power unit))?

If the declared gross weight of the power unit exceeds forty thousand((s)) pounds AND the power unit will be towing a trailer, the power unit must be licensed with a combination (CMB) or farm combination (FCB) use class. This results in higher gross weight fees ((and excise tax)).

(2) How do I change to a CMB or FCB use class during the registration year?

If you choose to change the use class of your power unit during the registration year, you will need to:

(a) ((Pay the additional excise tax for the remaining months of the registration year;

(b))) Pay the additional gross weight fees for the remaining months of the gross weight license period currently in effect; and

(((c))) (b) Immediately attach the combination decals between the lower boltholes on the front and rear license plates.

If the license plates were issued prior to January 1, 1987, new plates are required.

(3) What if I change to a CMB or FCB use class at renewal time?

If you change use class at renewal time, you will pay the ((additional excise tax and)) gross weight fees for the new registration year. Fees are not due for the remainder of the current registration year. If the plates were issued prior to January 1, 1987, new plates are required. The combination decals assigned may not be attached to the license plates until the first day of the new registration year, when the new use class is effective.

(4) What if I change from CMB or FCB to COM or FAR?

If you change from CMB or FCB to COM or FAR, you will need to purchase new plates. ((If you change use class during the registration year, you would forfeit the higher amount of excise tax paid.)) Excess gross weight fees may be used to purchase additional months of gross weight to the end of the current registration year.

(5) If I sell the power unit with a CMB or FCB use class, will the new owner need to purchase new plates?

If the new owner retains the CMB or FCB use class, new plates are not required. If the use class is changed to commercial (COM) or farm (FAR), new plates are required.

(6) If new plates are required because of the change of use class or because they were issued prior to January 1, 1987, am I required to pay replacement plate fees?

No, you would only pay the reflectorization fee in RCW 46.16.237 and plate fee in RCW 46.16.650.

[Statutory Authority: RCW 46.01.110, 46.16.070 and 46.16.135. 99-01-133, 308-96A-202, filed 12/21/98, effective 1/21/99.]


AMENDATORY SECTION(Amending WSR 99-01-133, filed 12/21/98, effective 1/21/99)

WAC 308-96A-203   Permanent trailer registrations.   (1) Do I have an option of purchasing a permanent registration for my trailer to offset the higher fees on my power unit?

Yes, if the power unit towing the trailer is properly licensed to tow a trailer with a permanent registration.

(2) How does the power unit need to be licensed to tow a trailer with a permanent registration?

The power unit must have a combination (CMB) or farm combination (FCB) use class.

(3) How does the power unit qualify for the CMB or FCB use class?

The declared gross weight of the power unit must exceed forty thousand pounds. The CMB and FCB use classes require a ((higher excise tax rate and)) higher gross weight fees to offset the annual revenue loss of the permanently licensed trailer(s) the power unit is towing.

(4) If I am not required to renew the permanent trailer registration each year, how is my registration kept updated?

Your registration will show an expiration date of "PERM." Your vehicle record will show a current expiration date, which is updated annually. And your trailer plate will have a permanent trailer validation tab assigned to it.

(5) Are there any restrictions on the use of the trailer with permanent plates?

Yes, there is a restriction printed on the registration stating that the vehicle must be towed by a power unit with a CMB or FCB use class and gross weight in excess of forty thousand pounds.

(6) How long is the permanent registration valid?

The permanent registration is valid until ownership in the trailer changes. For purposes of this section, the following are not considered changes of ownership:

(a) Addition or deletion of spouse or co-owner; or

(b) Change of lessee with the same lessor.

(7) What do I do if I want to cancel the permanent registration and register the trailer as commercial?

You may change from CMB to COM use class at any time. You will need to pay all fees and taxes from the date of application to the expiration date shown on the vehicle record. A partial month requires a full month's fees.

(8) What type of plates do I display on a trailer with a permanent registration?

A regular trailer plate, including a permanent trailer tab and combination decal, must be displayed on the trailer. The trailer may not display personalized or other special plates in this case.

(9) How is the expiration date established for a permanent trailer registration?

If the vehicle is unlicensed at the time of application, an expiration date is established based on the date of application as defined in WAC 308-96A-260. The permanent trailer plate fee is charged. If the vehicle is currently registered, either as COM or CMB, the permanent trailer plate fee is charged and the expiration date remains the same.

(10) Do I need to get a new plate when I get a permanent trailer registration?

If the vehicle is new, is currently registered to another owner with CMB use class, or the plate was issued prior to January 1, 1987, a new plate must be issued. If the vehicle is currently registered with a COM use class, and the plate has been issued since January 1, 1987, the permanent trailer tab and combination decal may be attached to the existing plate.

(11) If the trailer has a permanent registration and I no longer wish to use the trailer, or I sell the trailer and the new owner does not wish to license the trailer, may a title purpose only title be issued?

Yes, however, a title purpose only title will not eliminate the requirement for license fees to be paid. As soon as the vehicle is no longer used as a CMB trailer, license fees are due. The owner has the choice of:

(a) Paying to change the use class to COM, in which case the registration would not need to be renewed the following year if it is not being used; or

(b) Paying the permanent trailer registration fee one time and having the vehicle be licensed.

(12) If I need to purchase new plates because of changing the use class or because the plates were issued prior to January 1, 1987, do I need to pay replacement plate fees?

No. You would only pay the reflectorization fee in RCW 46.16.237 and the plate fee in RCW 46.16.650.

[Statutory Authority: RCW 46.01.110, 46.16.070 and 46.16.135. 99-01-133, 308-96A-203, filed 12/21/98, effective 1/21/99.]


AMENDATORY SECTION(Amending WSR 99-19-026, filed 9/8/99, effective 10/9/99)

WAC 308-96A-400   Excise tax exemption -- Indians.   (1) What definitions does the department apply to this section? For purposes of this rule, the following words and terms have the following meanings:

(a) "Indian ((reservation)) country" means all lands, notwithstanding the issuance of any patent, within the exterior boundaries set aside by the United States for the use and occupancy of Indian tribes by treaty, law or executive order and which are areas currently recognized as "Indian ((reservations)) country" by the United States Department of the Interior as referenced in 18 U.S.C. 1151 and C.F.R. 25.

(b) "Indian tribe" means an Indian nation, tribe, band, or community recognized as an "Indian tribe" by the United States Department of the Interior.

(c) "Indian" means a person on the tribal rolls of the Indian tribe occupying ((an)) Indian ((reservation)) country.

(2) What Indian ((reservations)) country tribes in Washington are recognized by the United States Department of the Interior? The ((following are the)) only Washington "Indian ((reservations)) tribes" are those currently recognized as such by the United States Department of the Interior((: Chehalis Confederated tribes, Colville Confederated tribes, Hoh tribe, Jamestown S'klallam tribe, Kalispell tribe, Lower Elwha Klallam tribe, Lummi Nation, Makah tribe, Muckleshoot tribe, Nisqually tribe, Nooksack tribe, Port Gamble S'klallam tribe, Puyallup tribe, Quileute tribe, Quinault Nation, Samish Nation, Sauk-Suiattle tribe, Shoalwater Bay tribe, Skokomish tribe, Spokane tribe, Squaxin Island tribe, Stillaguamish tribe, Suquamish tribe, Swinomish tribe, Tulalip tribes, Upper Skagit tribe, Yakama Nation)). As of the effective date of this rule, there are twenty-eight federally recognized tribes in the state of Washington. You may contact the governor's office of Indian affairs for an up-to-date list of federally recognized Indian tribes in the state of Washington at its website www.goia.wa.gov or at:

Governor's Office of Indian Affairs

531 15th Ave. S.E.

P.O. Box 40909

Olympia, WA 98504-0909

360-753-2411

(3) How does an Indian qualify for a motor vehicle excise tax exemption? To qualify for ((a motor vehicle)) an RTA excise tax exemption, an Indian shall:

(a) Be enrolled as a tribal member of a recognized Washington tribe;

(b) Have their principal residence within the boundaries of ((the)) Indian ((reservation)) country of the tribe of which they are a member((. Mobile homes, travel trailers and campers owned by Indians having their principal residence within the recognized Indian reservation, for the tribe in which they are duly registered on the tribal rolls, are exempt from payment of the mobile home, travel trailer and camper excise tax imposed by chapter 82.50 RCW)); and

(c) Be a registered owner of the vehicle for which the exemption is requested.

(4) Are vehicles owned or leased by a governing body of an Indian tribe subject to ((motor vehicle)) RTA excise tax? No. Vehicles owned or leased by a governing body of an Indian tribe are not subject to ((motor vehicle)) the RTA excise tax as provided in RCW 46.16.020 and 46.16.022. ((Mobile homes, travel trailers and campers owned by Indian tribes located on recognized Washington Indian reservations are exempt from payment of the mobile home, travel trailer and camper excise tax imposed by chapter 82.50 RCW.))

(5) What documentation does the department require from a tribal member to qualify for ((a motor vehicle)) an RTA excise tax exemption? The department requires a properly completed affidavit of exemption on a form supplied or approved by the department. An affidavit for each vehicle must be submitted at the time the exemption is established and at the time of renewal if there is a change of address and the new address is located inside the RTA boundary. The department may require such other proof of qualification for exemption, as it deems necessary.

(6) What information must be contained within the affidavit of exemption described in subsection (5) of this section? At the minimum, the affidavit of exemption must include the following:

(a) Description of the vehicle including the year and make and either the license plate number or the vehicle identification number;

(b) The registered owner's name, tribe, ((reservation)) address of the Indian country registered owner as will be shown on the vehicle registration certificate; and enrollment or Bureau of Indian Affairs number;

(c) ((The principal address of the registered owner as will be shown on the vehicle registration certificate;

(d))) Signature of the registered owner;

(((e))) (d) A certification of an authorized tribal authority representing the Indian ((reservation of the)) tribe of which the registered owner is a member. The position or title of the tribal authority, their telephone number and their signature must appear on the certification. The certification must include a statement that the registered owner is an enrolled tribal member and that the address provided by the registered owner is within the boundaries of their ((reservation)) Indian country;

(((f))) (e) The position or title of the tribal authority, their telephone number and their signature.

(7) Are there any types of vehicles for which the Indian RTA excise tax exemption does not apply? No, the Indian RTA excise tax exemption applies to all types of vehicles for which RTA excise tax is due.

[Statutory Authority: RCW 46.01.110, 46.01.100 and 46.16.060. 99-19-026, 308-96A-400, filed 9/8/99, effective 10/9/99. Statutory Authority: RCW 46.16.600, 46.16.276 and 46.01.110. 87-12-023 (Order TL/RG-34), 308-96A-400, filed 5/28/87. Statutory Authority: RCW 82.44.020 and 82.44.060. 83-08-052 (Order 714-DOL), 308-96A-400, filed 4/1/83.]


REPEALER

     The following section of the Washington Administrative Code is repealed:
WAC 308-96A-410 Study fee.

OTS-4741.1


AMENDATORY SECTION(Amending WSR 99-06-029, filed 2/24/99, effective 3/27/99)

WAC 308-96A-135   Fixed load vehicles.   (((1))) What is a fixed load vehicle?

A fixed load vehicle is specified in RCW 46.16.070 and described in WAC 308-96A-099.

(((2) Am I required to pay excise tax when I license my fixed load vehicle?

Washington law requires vehicles used on the public highways to be assessed excise tax. If your fixed load vehicle is used incidentally on the public highways and its primary purpose is not transportation, you may be eligible to place your vehicle on the county personal property tax rolls. If you provide the department with proof that your vehicle is listed on the county personal property tax rolls, you will pay personal property tax in lieu of excise tax.))

[Statutory Authority: RCW 46.16.276, 43.17.060, 46.16.600 and 46.01.110. 99-06-029, 308-96A-135, filed 2/24/99, effective 3/27/99. Statutory Authority: RCW 46.16.135, 46.16.225, 46.16.490 and 46.01.110. 86-10-040 (Order TL/RG 24), 308-96A-135, filed 5/5/86; Order MV-328, 308-96A-135, filed 7/24/75.]

Washington State Code Reviser's Office