WAC 308-56A-170. Retail sales and use tax exemption criteria for clean alternative fuel vehicles

For the purposes of RCW 82.08.809 and 82.12.809 : (1) The lowest manufacturer's retail price for a base model vehicle is the one provided by a vendor selected by the department; (2) The department publishes and periodically updates a list of all vehicle models qualifying for the sales and use tax exemptions under those sections; and (3) The list of qualifying vehicle models is available on the department's website. As used in this section, "base model" means the least expensive and least optioned model of a qualifying vehicle identified in RCW 82.08.809 (1)(a) and 82.12.809 (1)(a).