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82.14.420  <<  82.14.430 >>   82.14.440

RCW 82.14.430

Sales and use tax for regional transportation investment district.

(1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a sales and use tax of up to 0.1 percent of the selling price or value of the article used in the case of a use tax. The tax authorized by this section is in addition to the tax authorized by RCW 82.14.030 and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing district. Motor vehicles are exempt from the sales and use tax imposed under this subsection.

     (2) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a tax on the use of a motor vehicle within a regional transportation investment district. The tax applies to those persons who reside within the regional transportation investment district. The rate of the tax may not exceed 0.1 percent of the value of the motor vehicle. The tax authorized by this subsection is in addition to the tax authorized under RCW 82.14.030 and must be imposed and collected at the time a taxable event under RCW 82.08.020(1) or 82.12.020 takes place. All revenue received under this subsection must be deposited in the local sales and use tax account and distributed to the regional transportation investment district according to RCW 82.14.050. The following provisions apply to the use tax in this subsection:

     (a) Where persons are taxable under chapter 82.08 RCW, the seller must collect the use tax from the buyer using the collection provisions of RCW 82.08.050.

     (b) Where persons are taxable under chapter 82.12 RCW, the use tax must be collected using the provisions of RCW 82.12.045.

     (c) "Motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:

     (i) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;

     (ii) Off-road vehicles as defined in RCW 46.04.365;

     (iii) Nonhighway vehicles as defined in RCW 46.09.310; and

     (iv) Snowmobiles as defined in RCW 46.04.546.

     (d) "Person" has the meaning given in RCW 82.04.030.

     (e) The value of a motor vehicle must be determined under RCW 82.12.010.

     (f) Except as specifically stated in this subsection (2), chapters 82.12 and 82.32 RCW apply to the use tax. The use tax is a local tax imposed under the authority of chapter 82.14 RCW, and chapter 82.14 RCW applies fully to the use tax.

     (3) In addition to fulfilling the notice requirements under RCW 82.14.055(1), and unless waived by the department, a regional transportation investment district must provide the department of revenue with digital mapping and legal descriptions of areas in which the tax will be collected.

[2014 c 140 § 24; 2011 c 171 § 123; 2006 c 311 § 17; 2002 c 56 § 405.]

Notes:

     Intent -- Effective date -- 2011 c 171: See notes following RCW 4.24.210.

     Findings -- 2006 c 311: See note following RCW 36.120.020.

     Captions and subheadings not law -- Severability -- 2002 c 56: See RCW 36.120.900 and 36.120.901.