Washington § 82.12.818 - Additional tax on use of motor vehicles if vehicle value exceeds $100,000.

Full text of Washington Revised Code of Washington § 82.12.818 — Additional tax on use of motor vehicles if vehicle value exceeds $100,000., with citation guidance and answers to common questions.

§ 82.12.818. Additional tax on use of motor vehicles if vehicle value exceeds $100,000.

(1) Except as provided in subsection (3) of this section, in addition to the tax imposed under RCW 82.12.020, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any motor vehicle if the value of the motor vehicle exceeds $100,000.

(2)(a) Except as provided in (b) of this subsection, the tax is levied and must be collected in an amount equal to the value of the motor vehicle that exceeds the deduction amount specified in (c) of this subsection, multiplied by eight percent.

(b) In the case of a seller required to collect use tax under this section from the purchaser, the tax must be collected in an amount equal to eight percent of the remainder that results when the amount specified in (c) of this subsection is deducted from the sum of the selling price and the value of trade-in property of like kind.

(c) The deduction amount is $100,000 for fiscal year 2026. The deduction amount must be annually adjusted on July 1st of each year by increasing the amount by two percent and rounding the result to the nearest whole dollar.

(3) The taxes imposed under this section do not apply to the use of:

(a) A commercial motor vehicle, as defined in RCW 46.25.010;

(b) A motor vehicle that has a gross vehicle weight rating of greater than 10,000 pounds other than motor homes, as defined in RCW 46.04.305; or

(4) The revenue collected under this section must be deposited in the multimodal transportation account created in RCW 47.66.070.

(5) For the purposes of this section, "value of the motor vehicle" means the same as in RCW 82.08.817.

[ 2026 c 255 s 202; 2025 c 417 s 204.]

Notes

Effective date—2026 c 255 ss 101, 102, 201, 202, 203, 301, and 302: See note following RCW 82.08.020.

Intent—2026 c 255: See note following RCW 82.08.020.

Effective date—2025 c 417 ss 104, 105, 107-110, 201-206, 301-303, 604, and 903: See note following RCW 46.17.355.

Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 417 ss 203, 204, 207, and 208: See note following RCW 82.08.817.

Findings—Intent—2025 c 417: See note following RCW 82.38.030.

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 82.12.818

What does Revised Code of Washington § 82.12.818 cover?

Section 82.12.818 ("Additional tax on use of motor vehicles if vehicle value exceeds $100,000.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.12.818?

A common citation format is "Revised Code of Washington § 82.12.818" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.12.818 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 82.12.818 at the Washington source

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.