Revised Code of Washington Chapter 82.51 — Heavy Equipment Rental Tax

Washington · statute · Wash. Rev. Code ch. 82.51 · 5 active provisions

Wash. Rev. Code § 82.51.010

Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions

(1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer.(2)(a) Each heavy equipment rental property dealer…

WashingtonHeavy Equipment Rental Taxeffective

Wash. Rev. Code § 82.51.020

Deposits in motor vehicle fund and multimodal transportation account

(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070; and(2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070.

WashingtonHeavy Equipment Rental Taxeffective

Transportation & Motor Vehicles

Wash. Rev. Code § 82.51.030

Application—Exemptions

(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal…

WashingtonHeavy Equipment Rental Taxeffective

Wash. Rev. Code § 82.51.040

Administration

Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.

WashingtonHeavy Equipment Rental Taxeffective

Wash. Rev. Code § 82.51.900

Automatic expiration date and tax preference performance statement exemption—2020 c 301

The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.

WashingtonHeavy Equipment Rental Taxeffective