A taxpayer was not entitled to a refund of Washington retail sales tax paid to an out-of-state auto dealer on the purchase of an electric vehicle (EV) that qualified for a tax exemption because he did not provide the necessary declarations. In this matter, the taxpayer paid the auto dealer the appropriate licensing and registration fees and retail sales tax on the purchase of a used EV that was delivered to his Washington address. The taxpayer filed an application for a refund and the Washington Department of Revenue (department) denied the refund request, stating that the seller was not registered with the state and that the tax paid at the time of purchase had not been remitted to the department by the seller.
Source Vitallaw
