Disaster relief

Revenue will work with businesses and property owners in Cowlitz, Grays Harbor, King, Lewis, Pierce, Walla Walla, Whatcom, and Whitman counties who have been impacted by the recent atmospheric river storm. Learn more about disaster relief.

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Auto dealers

Auto businesses performing more than one activity may be subject to tax under one or more B&O tax classifications. Different tax classifications with different rates apply for the various business activities.

This information was written to help auto dealers understand their tax obligation in the state of Washington.

Updated July 2020

Oregon vehicle use tax

Forms & publications

Buyer's Affidavit (PDF)
Certificate of Out-of-State Delivery (PDF)
Declaration for a Dealer Selling a Motor Vehicle to Tribes (PDF)
Manufacturer Retail Sales Tax Refund Request (Lemon Law) (PDF)
Retail Sales Tax Exemption Certificate (Original Manufacturer's Warranty) (PDF)
Schedule B Credit for Sales Taxes Paid on Bad Debts (PDF)
Seller's Certificate of In-State Delivery (PDF)

Special notices

New clean alternative fuel and plug-in hybrid vehicle sales and use tax exemption
New luxury motor vehicle tax
Retail sales tax exemption for sales of motor vehicles to tribes and enrolled tribal members
Sales of auto parts to nonresidents
Tax credits related to clean alternative fuel commercial vehicles expanded
Vehicle and parts sales to nonresidents