Retail Sales Tax Exemption Certificate For Auto Dealers And Auto Repair Facilities printable pdf download

Retail Sales Tax Exemption Certificate For Auto Dealers And Auto Repair Facilities

RETAIL SALES TAX EXEMPTION CERTIFICATE

For Auto Dealers and Auto Repair Facilities

(Original Manufacturer’s Warranty)

This certificate is to be used only when towing and/or rental car charges are exempt from the retail sales

tax because they are covered under an original manufacturer’s warranty and may not be used to relieve

any person from the payment of the Rental Car Tax.

The automobile repair shop/business must be authorized to make repairs covered by an original

manufacturer’s warranty.

The undersigned automobile repair business hereby certifies that the rental car or towing charges are

exempt under an original manufacturer’s warranty. This certificate shall be a part of each such order under

a manufacturer’s warranty which the undersigned automobile repair business may hereafter give to the

below named rental car business or towing business, unless otherwise specified, and shall be valid until

revoked by the automobile repair business in writing.

This certificate is given with the full knowledge that the automobile repair business is solely responsible

for purchasing within the categories specified on the certificate. Any misuse of this retail sales tax

exemption certificate may subject the buyer to the legally prescribed penalties for fraud and tax evasion

imposed by RCW 82.32.090(5).

Rental Car Business or Towing Business

Name of Automobile Repair Business

Automobile Repair Business’ Tax Registration No.

—

Address of Automobile Repair Business

Type of Business (must be a person engaged in repairing

Items Covered

motor vehicles)

Towing

Rental Cars

Authorized Representative For Automobile Repair Business

Title

(please print)

Authorized Representative’s Signature

Date

Rental Car Business’ and Towing Business’ Responsibility: Any rental car company or any person

engaging in the towing of motor vehicles accepting this exemption certificate in good faith from the buyer

at the time of sale or who has a signed exemption certificate from the buyer on file at the time of sale is

relieved of liability for retail sales tax with respect to sales covered by this exemption certificate. A copy

of this certificate must be retained in the Rental Car Business’ or Towing Business’ files. Under no

circumstance may this certificate be used to relieve a person from paying the rental car tax.

For tax assistance, visit or call 1-800-647-7706. To inquire about the availability of this document

in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users may call 1-800-

451-7985.

REV 26 0008 (9/18/09)

Retail Sales Tax Exemption Certificate For Auto Dealers And Auto Repair Facilities