Department of Revenue
Compliance Procedures & Admin.
PO Box 47473
Olympia WA 98504-7473
Declaration of Buyer and Seller
Regarding Value of Used Vehicle Sold
THIS FORM MUST BE COMPLETED ENTIRELY IN ORDER TO BE VALID
Description of vehicle
Ford
Vehicle Identification Number
F350 super cab
1FTWX33F9YEA59537
Seller’s Name(s) (please print)
Paul Prokopovich
Make
Model
PO Box 96
Burley
2000
Year
Address
City
Phone
(
State
WA
Zip
98322
253 ) 403-1254
Buyer’s Name(s) (please print)
Address
City
Phone
State
(
Zip
)
Amount Paid
Date of Sale
/
/
Describe condition of vehicle (example: needs new engine, bodywork etc.)
Washington law (Chapter 82.12 RCW) imposes a use tax on vehicles purchased from persons who are not required to collect the retail sales tax. The tax is due from the buyer on the value of the vehicle at the time of first use. RCW 82.12.010(7)(a) defines “value of the article used” for use tax purposes. Value means the amount paid or contracted to be paid for the vehicle. If the purchase price does not represent the true value of the vehicle acquired, the value is to be determined as nearly as possible according to the retail selling price at place of use of similar vehicle(s) of like quality and character. The Department of Revenue may, based on this statutory provision, review and audit declarations of buyers and sellers regarding value of
used