RCW 82.44.015 — Ride-sharing passenger motor vehicles excluded — Exemption requirements — Notice — Liability for tax

(1) Passenger motor vehicles used primarily for ride sharing and ride sharing for persons with special transportation needs, as defined in RCW 46.74.010 , are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning from the date of purchase. (2) To qualify for the motor vehicle excise tax exemption for ride-sharing vehicles, passenger motor vehicles must: (a) Have a seating capacity of three or more passengers, including the driver; (b) Be used for ride sharing; (c) Be operated either within: (i) The state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter 70A.15 RCW; (ii) Other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan; or (iii) Other counties, where the vehicle is registered with or operated by a public transportation agency; and (d) Meet at least one of the following conditions: (i) The vehicle must be operated by a public transportation agency for the benefit of the general public; (ii) The vehicle must be used by a major employer, as defined in RCW 70A.15.4010 as an element of its commute trip reduction program for their employees; or (iii) The vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program. (3) The registered owner of a passenger motor vehicle described in subsection (2) of this section: (a) Shall notify the department upon the termination of the primary use of the vehicle in ride sharing or ride sharing for persons with special transportation needs; and (b) Is liable for the motor vehicle excise tax imposed under this chapter, prorated on the remaining months for which the vehicle is registered. [ 2021 c 135 s 9 ; 2020 c 20 s 1488 ; 2014 c 97 s 502 ; 2010 c 161 s 909 ; 1996 c 244 s 7 ; 1993 c 488 s 3 ; 1982 c 142 s 1 ; 1980 c 166 s 3 .] Notes: Effective date — 2021 c 135: See note following RCW 46.18.285 . Effective date — Intent — Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session — 2010 c 161: See notes following RCW 46.04.013 . Finding — Annual recertification rule — Report — 1993 c 488: See notes following RCW 82.08.0287 . Severability — 1980 c 166: See note following RCW 82.08.0287 . Ride-sharing vehicles — Special plates: RCW 46.18.285 .