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Washington Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold
Extracted from PDF file 2023-washington-rev-32-2501.pdf, last modified April 2011Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold
Washington State 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 Make Model Year Vehicle Identification Number Seller’s Name(s) (please print) Address City Phone ( State Zip State Zip ) Buyer’s Name(s) (please print) Address City Phone ( ) 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 vehicles sold with possible additional tax, interest and penalties as a result. The following statements are made under the laws of the State of Washington. Indicate the city and state for “place signed.” I declare, under penalty of perjury, that the above amount is the total amount paid or contracted to be paid for the described vehicle. / (Seller’s Signature) / (Date) / (Place Signed) / (Buyer’s Signature) (Date) (Place Signed) For tax assistance or to request this document in an alternate format, visit http://dor.wa.gov or call 1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by calling 711. REV 32 2501 (07/12/13) Print This Form Reset This Form
Declaration of Buyer and Seller Regardig Value of Used Vehicle Sold
More about the Washington REV 32-2501 Sales Tax TY 2023
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 the place of use of the similar vehicle(s) of like quality and character. The Department of Revenue may be based on this statutory provision, review, and audit declarations of buyers and sellers regarding the value of used vehicles sold with possible additional tax, interest, and penalties as a result.
We last updated the Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold in February 2024, so this is the latest version of REV 32-2501, fully updated for tax year 2023. You can download or print current or past-year PDFs of REV 32-2501 directly from TaxFormFinder. You can print other Washington tax forms here.
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TaxFormFinder has an additional four Washington income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Washington REV 32-2501.
| Form Code | Form Name |
|---|---|
| REV 32-2485-1 | Application for Refund of Use Tax |
View all 5 Washington Income Tax Forms
Form Sources:
Washington usually releases forms for the current tax year between January and April. We last updated Washington REV 32-2501 from the Department of Revenue in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Washington REV 32-2501
We have a total of six past-year versions of REV 32-2501 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 REV 32-2501
Declaration of Buyer and Seller Regardig Value of Used Vehicle Sold
2022 REV 32-2501
Declaration of Buyer and Seller Regardig Value of Used Vehicle Sold
2021 REV 32-2501
Declaration of Buyer and Seller Regardig Value of Used Vehicle Sold
2020 REV 32-2501
Declaration of Buyer and Seller Regardig Value of Used Vehicle Sold
2019 REV 32-2501
Microsoft Word - 32 2501
2018 REV 32-2501
Microsoft Word - 32 2501
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