§ 82.08.813. Exemptions -- High gas mileage vehicles
(1) The tax levied by RCW 82.08.020 does not apply to sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, which utilize hybrid technology and have a United States environmental protection agency estimated highway gasoline mileage rating of at least forty miles per gallon.
(2) The seller must keep records necessary for the department to verify eligibility under this section.
(3) As used in this section, "hybrid technology" means propulsion units powered by both electricity and gasoline.
[2005 c 296 § 2.]
Notes:
Effective date -- Expiration date -- 2005 c 296: See notes following RCW 82.08.809.
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Last modified: April 7, 2009