WAC 308-77-112. Power take-off (PTO) use

(1) What is PTO use? It is fuel used in a motor vehicle engine to operate auxiliary equipment. The equipment must be fueled by the propulsion tank of the motor vehicle. (2) What is not considered auxiliary equipment? Equipment such as air conditioning, power steering, generator, etc., that are considered integral to the operation of the vehicle. (3) What formula does the department use in determining PTO usage? The tax exemption is calculated as a percentage of the total Washington taxable fuel: Cement mixer 25% Fire trucks (private) 25% Mobile cranes 25% Garbage trucks (with load compactor) 25% Sewer cleaning truck/jet vactor 25% Super suckers 25% Line truck with digger/derrick or aerial lift 20% Log truck with self loader 20% Refrigeration trucks 20% Sweeper trucks (must be motor vehicle) 20% Boom truck/block boom 15% Bulk feed truck 15% Dump trailers 15% Dump trucks 15% Hot asphalt distribution truck 15% Leaf truck 15% Lime spreader 15% Pneumatic tank truck 15% Salt spreader on dump truck 15% Seeder truck 15% Semiwrecker 15% Service truck with jack hammer/drill 15% Snow plow 15% Spray truck 15% Tank transport 15% Tank trucks 15% Truck with PTO hydraulic winch 15% Wrecker 15% Car carrier with hydraulic winch 10% Carpet cleaning van 10% Others 7.5% Cement mixer 25% Fire trucks (private) 25% Mobile cranes 25% Garbage trucks (with load compactor) 25% Sewer cleaning truck/jet vactor 25% Super suckers 25% Line truck with digger/derrick or aerial lift 20% Log truck with self loader 20% Refrigeration trucks 20% Sweeper trucks (must be motor vehicle) 20% Boom truck/block boom 15% Bulk feed truck 15% Dump trailers 15% Dump trucks 15% Hot asphalt distribution truck 15% Leaf truck 15% Lime spreader 15% Pneumatic tank truck 15% Salt spreader on dump truck 15% Seeder truck 15% Semiwrecker 15% Service truck with jack hammer/drill 15% Snow plow 15% Spray truck 15% Tank transport 15% Tank trucks 15% Truck with PTO hydraulic winch 15% Wrecker 15% Car carrier with hydraulic winch 10% Carpet cleaning van 10% Others 7.5% (4) What if my fuel consumption is greater than the percentages indicated above? If you can provide satisfactory documentation and records to show that the fuel consumed by the PTO is greater than the percentages indicated, the department may grant the higher percentage on a case-by-case basis. (5) What documents must accompany the refund claims? All claims must be accompanied by valid purchase invoices to cover the total gallons of fuel purchased, except that invoices for fuel used in fuel oil delivery trucks or when measured by a metering device need only be equal to or greater than the gallons claimed as refundable. A support schedule for Washington PTO and power pumping credits must accompany each claim for refund. (6) What records do I need to keep? All individual vehicle mileage and fuel records that reflect total mileage, total fuel, Washington taxable mileage, and Washington taxable fuel by vehicle.