department of revenue · 4/2/2020 · department, must report each qualifying vehicle sale or...
TRANSCRIPT
STATE OF WASHINGTON
DEPARTMENT OF REVENUE OFFICE OF THE DIRECTOR
P.O. Box 47454 Tumw ater, Washington 98504-7454 (360) 534-1600 FAX (360) 534-1606
October 30, 2020 TO: Steve Hobbs, Chair Senate Transportation Committee Washington State Senate
Jake Fey, Chair House Transportation Committee
Washington State House of Representatives
FROM: Vikki Smith, Director SUBJECT: Vehicles Using Clean Alternative Fuels and Electric Vehicles Report RCW 82.08.9999(5) and 82.12.9999(5) require the Department of Revenue (Department) to provide the Transportation Committees for the Legislature a biannual report regarding the clean alternative fuel vehicles sales and use tax exemption. The reporting requirement began with the first report due by October 31, 2019, and updates are required every six months until the exemption expires. The Department and Department of Licensing (DOL) generate the data for this report. Businesses registered with the Department must report each qualifying vehicle sale or leased vehicle on their excise tax return. The Department provides a worksheet for the business to submit the total exemption amount. The worksheet requires the business to report the vehicle year, make, model, and sales price or lease terms for each transaction. Qualifying vehicle transactions occurring at DOL must include similar details. The report is the cumulative data from August 1, 2019, the start date of the exemption, to the last day of the month prior to the date reflected on this report. The data is summarized by month of purchase or lease start date for the qualified vehicles. For each month, the data is broken down further by:
• Vehicle year, make and model; • New or used vehicle; • Dollar amount of all exempted state sales and use taxes; and • An estimate of the future costs of qualified leased vehicles.
Each report is cumulative and includes any adjustments or additional data provided to the Department as of the date indicated on each report. The data for this report update is as of October 14, 2020, and detailed on the following pages. The report is also available on our website at: http://www.dor.wa.gov/Content/AboutUs/StatisticsAndReports/Default.aspx.
October 2020 Report to the Legislature Page 2 If you have questions about this report, please contact Kathy Oline, Assistant Director of Research and Fiscal Analysis, at (360) 534-1534. Attachment cc: Members, Senate Transportation Committee Members, House Transportation Committee David Schumacher, Director, Office of Financial Management
Drew Shirk, Executive Director, Legislative Affairs
Vehicles Using Clean Alternative Fuels and Electric Vehicles ReportOctober 2020General Information
Description of reportThis report represents retail sales and use tax exemptions for qualifying clean alternative fuels and electric vehicles. The report reflects the data available as of October 14, 2020, for the time period of August 1, 2019, through September 30, 2020. Department of Revenue (DOR) and Department of Licensing (DOL) generate the data for this report. Businesses registered with DOR must report each qualifying sale or leased vehicle on their excise tax return. DOR provides a worksheet for the business to submit the total exemption amount. The worksheet requires the business to report the vehicle year, make, model, and sales price or lease terms for each transaction. Qualifying vehicle transactions occurring at DOL must include similar details. The data is described below and detailed on the following pages.
Summary tableThe summary provides the total non-taxable exempt amount for each table as well as the overall state retail sales and use tax. The summary table does not include the subtotal from the DOR-Leases table. The other tables include qualified leased vehicles and represent the exemptions already received. The DOR-Leases table reflects future estimated lease costs.
DOR - Retail sales tax, DOR - Use tax, and DOL - Use tax tablesData is summarized by month of purchase or lease start date for the qualified vehicles. For each month, the data is broken down further by:- Vehicle year, make and model; - New or used vehicle; and- Dollar amount of exempted state sales and use tax.
DOR - Leased vehicles tableData is summarized by month and year of the lease start date for each qualified vehicle. The estimated future lease costs are summed by vehicle year, make and model. The estimated future lease costs are calculated based on the data received by DOR. Businesses report the lease term including monthly payment as part of the worksheet required when submitting their excise tax returns. To calculate the estimated costs, the monthly payment is multiplied by the remaining months of the lease term.
Data sources- Department of Revenue excise and use tax returns; and- Department of Licensing use tax transactions.
General Information Page 1 of 33
Table name Count of Vehicles Non-Taxable Exempt Amount
DOR Retail sales tax 6,243 $114,445,061
DOR Use tax 13 $225,613
DOL Use tax 1,425 $17,097,436
Total 7,681 $131,768,110
$8,564,927
$292,835
Total Exempt State Sales & Use Tax
The data in this table summarizes the overall cumulative total exempt vehicle count and non-taxable
exempt amount, total exempt state sales and use tax to date, and the estimated future cost of the
exemption for leased vehicles.
Table 1: Vehicles Using Clean Alternative Fuels and Electric Vehicles Report Summary
Estimated Future Cost of Leased Vehicles
Summary Page 2 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2019 2018 CHRYSLER PACIFICA HYBRID New 17 $424,270
August 2019 2018 HONDA CLARITY New 1 $25,000
August 2019 2018 NISSAN LEAF New 1 $25,000
August 2019 2019 CHEVROLET BOLT New 53 $1,224,665
August 2019 2019 CHEVROLET VOLT New 7 $175,000
August 2019 2019 CHRYSLER PACIFICA HYBRID New 3 $75,000
August 2019 2019 HONDA CLARITY New 1 $25,000
August 2019 2019 KIA NIRO EV New 20 $406,764
August 2019 2019 NISSAN LEAF New 114 $1,861,334
August 2019 2019 VOLKSWAGEN E-GOLF New 93 $1,971,346
August 2019 2018 TESLA MODEL 3 New 2 $21,100
August 2019 2019 TESLA MODEL 3 New 243 $6,001,456
August 2019 2011 NISSAN LEAF Used 1 $5,200
August 2019 2012 CHEVROLET VOLT Used 2 $21,495
August 2019 2012 NISSAN LEAF Used 2 $11,090
August 2019 2013 CHEVROLET VOLT Used 1 $12,995
August 2019 2013 FIAT 500E Used 1 $6,239
August 2019 2013 NISSAN LEAF Used 6 $50,650
August 2019 2014 BMW I3 Used 4 $60,775
August 2019 2014 FIAT 500E Used 2 $15,391
August 2019 2014 FORD FOCUS BEV Used 1 $10,785
August 2019 2014 MITSUBISHI I-MIEV Used 1 $8,998
August 2019 2014 NISSAN LEAF Used 2 $18,343
August 2019 2015 BMW I3 Used 5 $76,490
August 2019 2015 CHEVROLET VOLT Used 2 $31,628
August 2019 2015 FIAT 500E Used 3 $28,490
August 2019 2015 KIA OPTIMA Used 1 $13,723
August 2019 2015 KIA SOUL EV Used 2 $23,110
August 2019 2015 NISSAN LEAF Used 15 $136,734
August 2019 2016 BMW I3 Used 3 $48,000
August 2019 2016 CHEVROLET SPARK Used 17 $164,137
August 2019 2016 CHEVROLET VOLT Used 6 $96,000
August 2019 2016 FIAT 500E Used 9 $96,765
August 2019 2016 KIA SOUL EV Used 26 $355,664
August 2019 2016 MERCEDES B250E Used 3 $45,300
August 2019 2016 NISSAN LEAF Used 54 $627,992
August 2019 2016 VOLKSWAGEN E-GOLF Used 26 $344,708
August 2019 2017 BMW I3 Used 6 $96,000
The data in this table reflect transactions submitted to the Department through taxpayer returns
received from August 1, 2019, through September 30, 2020.
Table 2: DOR - Retail sales tax exemption RCW 82.08.9999
DOR - Retail sales tax Page 3 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2019 2017 CHEVROLET BOLT Used 18 $279,794
August 2019 2017 CHEVROLET VOLT Used 12 $191,083
August 2019 2017 FIAT 500E Used 1 $12,588
August 2019 2017 FORD FOCUS BEV Used 2 $31,703
August 2019 2017 KIA SOUL EV Used 1 $15,900
August 2019 2017 NISSAN LEAF Used 101 $1,304,259
August 2019 2017 TOYOTA PRIUS PLUG-IN Used 1 $6,494
August 2019 2018 CHEVROLET BOLT Used 2 $32,000
August 2019 2018 CHEVROLET VOLT Used 2 $32,000
August 2019 2018 HONDA CLARITY Used 2 $31,000
August 2019 2018 NISSAN LEAF Used 5 $73,486
August 2019 2019 CHEVROLET BOLT Used 1 $16,000
August 2019 2019 NISSAN LEAF Used 13 $208,000
August 2019 2019 VOLKSWAGEN E-GOLF Used 2 $32,000
September 2019 2018 CHEVROLET VOLT New 1 $25,000
September 2019 2018 CHRYSLER PACIFICA HYBRID New 4 $100,000
September 2019 2019 CHEVROLET BOLT New 85 $2,040,631
September 2019 2019 CHEVROLET VOLT New 6 $141,555
September 2019 2019 CHRYSLER PACIFICA HYBRID New 5 $104,595
September 2019 2019 KIA NIRO EV New 9 $225,000
September 2019 2019 KIA RIO New 1 $25,000
September 2019 2019 NISSAN LEAF New 68 $1,198,543
September 2019 2019 VOLKSWAGEN E-GOLF New 76 $1,647,535
September 2019 2019 TESLA MODEL 3 New 245 $6,027,280
September 2019 2012 CHEVROLET VOLT Used 1 $10,997
September 2019 2012 NISSAN LEAF Used 3 $20,063
September 2019 2013 CHEVROLET VOLT Used 1 $12,722
September 2019 2013 FIAT 500E Used 1 $7,995
September 2019 2013 FORD FOCUS BEV Used 1 $8,511
September 2019 2013 NISSAN LEAF Used 5 $41,200
September 2019 2013 TESLA MODEL S Used 2 $32,000
September 2019 2014 BMW I3 Used 2 $31,999
September 2019 2014 CHEVROLET VOLT Used 1 $13,121
September 2019 2015 BMW I3 Used 1 $16,000
September 2019 2015 CHEVROLET BOLT Used 1 $9,500
September 2019 2015 CHEVROLET SPARK Used 1 $6,168
September 2019 2015 FIAT 500E Used 1 $9,899
September 2019 2015 NISSAN LEAF Used 17 $174,170
September 2019 2016 BMW I3 Used 3 $48,000
September 2019 2016 CHEVROLET SPARK Used 5 $36,675
September 2019 2016 FIAT 500E Used 20 $201,986
DOR - Retail sales tax Page 4 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
September 2019 2016 KIA SOUL EV Used 19 $255,081
September 2019 2016 NISSAN LEAF Used 63 $724,508
September 2019 2016 SMART FORTWO Used 1 $4,625
September 2019 2016 VOLKSWAGEN E-GOLF Used 15 $220,976
September 2019 2017 BMW I3 Used 14 $219,973
September 2019 2017 CHEVROLET BOLT Used 16 $240,800
September 2019 2017 CHEVROLET VOLT Used 17 $272,000
September 2019 2017 FIAT 500E Used 1 $10,200
September 2019 2017 NISSAN LEAF Used 76 $1,006,745
September 2019 2018 CHEVROLET VOLT Used 1 $16,000
September 2019 2018 HONDA CLARITY Used 4 $58,573
September 2019 2018 NISSAN LEAF Used 7 $112,000
September 2019 2019 CHEVROLET VOLT Used 1 $16,000
September 2019 2019 NISSAN LEAF Used 7 $112,000
September 2019 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
September 2019 2013 TESLA MODEL S Used 1 $25,000
September 2019 2014 TESLA MODEL S Used 1 $25,000
October 2019 2018 CHEVROLET VOLT New 1 $25,000
October 2019 2018 CHRYSLER PACIFICA HYBRID New 3 $43,245
October 2019 2018 HONDA CLARITY New 2 $50,000
October 2019 2018 NISSAN LEAF New 1 $13,404
October 2019 2019 CHEVROLET BOLT New 29 $689,996
October 2019 2019 CHEVROLET VOLT New 5 $119,192
October 2019 2019 CHRYSLER PACIFICA HYBRID New 1 $25,000
October 2019 2019 HONDA CLARITY New 4 $100,000
October 2019 2019 KIA NIRO EV New 23 $517,814
October 2019 2019 NISSAN LEAF New 82 $1,311,897
October 2019 2019 VOLKSWAGEN E-GOLF New 58 $1,218,859
October 2019 2018 TESLA MODEL 3 New 1 $25,000
October 2019 2019 TESLA MODEL 3 New 27 $638,692
October 2019 2006 HONDA CIVIC Used 1 $3,499
October 2019 2011 NISSAN LEAF Used 2 $11,939
October 2019 2012 NISSAN LEAF Used 3 $20,048
October 2019 2013 CHEVROLET VOLT Used 1 $10,500
October 2019 2013 NISSAN LEAF Used 6 $43,675
October 2019 2014 BMW I3 Used 5 $78,092
October 2019 2014 FORD FOCUS BEV Used 1 $9,249
October 2019 2014 NISSAN LEAF Used 2 $17,883
October 2019 2015 BMW I3 Used 5 $80,000
October 2019 2015 CHEVROLET SPARK Used 4 $33,792
October 2019 2015 CHEVROLET VOLT Used 1 $14,900
DOR - Retail sales tax Page 5 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
October 2019 2015 FORD FOCUS BEV Used 1 $9,534
October 2019 2015 NISSAN LEAF Used 15 $160,091
October 2019 2015 SMART FORTWO Used 1 $5,570
October 2019 2016 BMW I3 Used 3 $48,000
October 2019 2016 CHEVROLET SPARK Used 6 $54,105
October 2019 2016 CHEVROLET VOLT Used 1 $14,591
October 2019 2016 FIAT 500E Used 7 $72,415
October 2019 2016 KIA SOUL EV Used 20 $261,673
October 2019 2016 MERCEDES B250E Used 2 $26,000
October 2019 2016 NISSAN LEAF Used 42 $480,564
October 2019 2016 SMART FORTWO Used 1 $6,488
October 2019 2016 VOLKSWAGEN E-GOLF Used 21 $276,645
October 2019 2017 BMW I3 Used 9 $136,588
October 2019 2017 CHEVROLET BOLT Used 9 $143,000
October 2019 2017 CHEVROLET VOLT Used 20 $300,672
October 2019 2017 KIA SOUL EV Used 2 $28,850
October 2019 2017 NISSAN LEAF Used 55 $753,311
October 2019 2017 SMART FORTWO Used 1 $13,975
October 2019 2018 CHEVROLET BOLT Used 1 $16,000
October 2019 2018 CHEVROLET VOLT Used 3 $48,000
October 2019 2018 CHRYSLER PACIFICA HYBRID Used 1 $12,500
October 2019 2018 HONDA CLARITY Used 2 $32,000
October 2019 2018 HYUNDAI IONIQ Used 1 $16,000
October 2019 2018 NISSAN LEAF Used 5 $67,550
October 2019 2019 CHEVROLET BOLT Used 4 $63,000
October 2019 2019 NISSAN LEAF Used 8 $119,781
October 2019 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
November 2019 2018 CHEVROLET VOLT New 1 $25,000
November 2019 2018 CHRYSLER PACIFICA HYBRID New 2 $50,000
November 2019 2019 CHEVROLET BOLT New 46 $1,121,514
November 2019 2019 CHEVROLET VOLT New 5 $102,839
November 2019 2019 HONDA CLARITY New 6 $150,000
November 2019 2019 KIA NIRO EV New 25 $546,870
November 2019 2019 NISSAN LEAF New 84 $1,429,484
November 2019 2019 VOLKSWAGEN E-GOLF New 25 $493,698
November 2019 2019 TESLA MODEL 3 New 3 $75,000
November 2019 2020 TESLA MODEL 3 New 48 $1,198,708
November 2019 2011 NISSAN LEAF Used 4 $20,486
November 2019 2012 NISSAN LEAF Used 1 $6,995
November 2019 2012 TESLA MODEL S Used 1 $11,000
November 2019 2013 FIAT 500E Used 1 $8,150
DOR - Retail sales tax Page 6 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
November 2019 2013 NISSAN LEAF Used 3 $22,581
November 2019 2014 BMW I3 Used 3 $46,262
November 2019 2014 CHEVROLET VOLT Used 2 $23,695
November 2019 2014 FORD FOCUS BEV Used 3 $29,197
November 2019 2014 NISSAN LEAF Used 3 $28,939
November 2019 2014 SMART FORTWO Used 1 $3,496
November 2019 2015 BMW I3 Used 5 $79,800
November 2019 2015 CHEVROLET SPARK Used 1 $9,320
November 2019 2015 FORD FOCUS BEV Used 1 $8,292
November 2019 2015 MERCEDES B250E Used 1 $13,730
November 2019 2015 NISSAN LEAF Used 13 $129,379
November 2019 2016 BMW I3 Used 6 $96,000
November 2019 2016 CHEVROLET SPARK Used 5 $39,261
November 2019 2016 CHEVROLET VOLT Used 2 $29,193
November 2019 2016 FIAT 500E Used 6 $60,073
November 2019 2016 KIA SOUL EV Used 18 $221,486
November 2019 2016 MERCEDES B250E Used 2 $32,000
November 2019 2016 NISSAN LEAF Used 51 $590,225
November 2019 2016 VOLKSWAGEN E-GOLF Used 15 $194,682
November 2019 2017 BMW I3 Used 8 $128,000
November 2019 2017 CHEVROLET BOLT Used 13 $208,000
November 2019 2017 CHEVROLET VOLT Used 14 $215,710
November 2019 2017 FIAT 500E Used 2 $18,500
November 2019 2017 KIA SOUL EV Used 1 $12,649
November 2019 2017 MERCEDES B250E Used 1 $16,000
November 2019 2017 NISSAN LEAF Used 40 $550,412
November 2019 2017 SMART FORTWO Used 1 $13,675
November 2019 2018 CHEVROLET BOLT Used 3 $35,998
November 2019 2018 CHEVROLET VOLT Used 2 $32,000
November 2019 2018 NISSAN LEAF Used 4 $64,000
November 2019 2018 SMART FORTWO Used 1 $16,000
November 2019 2019 CHEVROLET BOLT Used 3 $48,000
November 2019 2019 CHEVROLET VOLT Used 1 $15,000
November 2019 2019 NISSAN LEAF Used 5 $80,000
November 2019 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
December 2019 2015 NISSAN LEAF New 1 $9,950
December 2019 2016 NISSAN LEAF New 1 $12,850
December 2019 2018 CHEVROLET VOLT New 4 $100,000
December 2019 2019 BMW I3 New 1 $25,000
December 2019 2019 CHEVROLET BOLT New 42 $991,561
December 2019 2019 CHEVROLET VOLT New 1 $25,000
DOR - Retail sales tax Page 7 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
December 2019 2019 HONDA CLARITY New 6 $150,000
December 2019 2019 KIA NIRO EV New 42 $919,447
December 2019 2019 NISSAN LEAF New 97 $1,790,314
December 2019 2019 VOLKSWAGEN E-GOLF New 28 $599,194
December 2019 2020 CHEVROLET BOLT New 12 $300,000
December 2019 2019 TESLA MODEL 3 New 9 $214,550
December 2019 2020 TESLA MODEL 3 New 511 $12,624,576
December 2019 2011 NISSAN LEAF Used 3 $18,704
December 2019 2012 CHEVROLET VOLT Used 2 $23,024
December 2019 2012 NISSAN LEAF Used 1 $7,229
December 2019 2013 NISSAN LEAF Used 6 $32,899
December 2019 2013 TOYOTA RAV4 EV Used 1 $14,995
December 2019 2014 BMW I3 Used 1 $14,999
December 2019 2014 NISSAN LEAF Used 2 $15,175
December 2019 2015 BMW I3 Used 3 $41,520
December 2019 2015 CHEVROLET SPARK Used 1 $9,830
December 2019 2015 FIAT 500E Used 1 $6,991
December 2019 2015 NISSAN LEAF Used 10 $97,971
December 2019 2015 VOLKSWAGEN E-GOLF Used 2 $23,602
December 2019 2016 BMW I3 Used 1 $16,000
December 2019 2016 CHEVROLET SPARK Used 2 $19,500
December 2019 2016 FIAT 500E Used 10 $95,173
December 2019 2016 FORD CMAX Used 1 $14,645
December 2019 2016 KIA SOUL EV Used 11 $141,741
December 2019 2016 MITSUBISHI I-MIEV Used 1 $8,998
December 2019 2016 NISSAN LEAF Used 50 $629,655
December 2019 2016 SMART FORTWO Used 1 $8,691
December 2019 2016 VOLKSWAGEN E-GOLF Used 10 $127,683
December 2019 2017 BMW I3 Used 15 $240,000
December 2019 2017 CHEVROLET BOLT Used 7 $110,500
December 2019 2017 CHEVROLET VOLT Used 15 $236,010
December 2019 2017 FIAT 500E Used 7 $66,388
December 2019 2017 MERCEDES B250E Used 1 $16,000
December 2019 2017 NISSAN LEAF Used 35 $472,538
December 2019 2018 CHEVROLET BOLT Used 2 $32,000
December 2019 2018 CHEVROLET VOLT Used 6 $96,000
December 2019 2018 HONDA CLARITY Used 1 $16,000
December 2019 2018 NISSAN LEAF Used 17 $268,050
December 2019 2019 CHEVROLET BOLT Used 2 $32,000
December 2019 2019 KIA SOUL EV Used 1 $6,892
December 2019 2019 NISSAN LEAF Used 2 $32,000
DOR - Retail sales tax Page 8 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
January 2020 2016 NISSAN LEAF New 1 $15,550
January 2020 2018 CHEVROLET VOLT New 1 $20,499
January 2020 2019 CHEVROLET BOLT New 7 $157,833
January 2020 2019 CHEVROLET VOLT New 1 $25,000
January 2020 2019 FIAT 500E New 1 $15,888
January 2020 2019 HONDA CLARITY New 6 $150,000
January 2020 2019 KIA NIRO EV New 26 $595,974
January 2020 2019 NISSAN LEAF New 62 $997,450
January 2020 2019 VOLKSWAGEN E-GOLF New 16 $356,609
January 2020 2020 CHEVROLET BOLT New 96 $2,239,727
January 2020 2020 CHRYSLER PACIFICA HYBRID New 2 $50,000
January 2020 2020 HONDA CLARITY New 1 $25,000
January 2020 2020 HYUNDAI KONA New 3 $75,000
January 2020 2020 NISSAN LEAF New 2 $36,111
January 2020 2019 TESLA MODEL 3 New 1 $25,000
January 2020 2020 TESLA MODEL 3 New 11 $268,790
January 2020 2011 NISSAN LEAF Used 2 $9,865
January 2020 2012 NISSAN LEAF Used 2 $13,365
January 2020 2013 NISSAN LEAF Used 4 $26,196
January 2020 2014 BMW I3 Used 1 $16,000
January 2020 2014 CHEVROLET SPARK Used 1 $7,383
January 2020 2014 CHEVROLET VOLT Used 2 $17,154
January 2020 2014 NISSAN LEAF Used 4 $35,141
January 2020 2015 BMW I3 Used 2 $31,795
January 2020 2015 NISSAN LEAF Used 16 $170,266
January 2020 2016 BMW I3 Used 1 $16,000
January 2020 2016 CHEVROLET SPARK Used 1 $8,800
January 2020 2016 CHEVROLET VOLT Used 1 $16,000
January 2020 2016 FIAT 500E Used 4 $41,295
January 2020 2016 KIA SOUL EV Used 10 $138,475
January 2020 2016 NISSAN LEAF Used 33 $378,076
January 2020 2016 VOLKSWAGEN E-GOLF Used 13 $186,649
January 2020 2017 BMW I3 Used 15 $240,000
January 2020 2017 CHEVROLET BOLT Used 6 $91,488
January 2020 2017 CHEVROLET VOLT Used 15 $236,000
January 2020 2017 FIAT 500E Used 6 $61,690
January 2020 2017 NISSAN LEAF Used 31 $410,738
January 2020 2017 SMART FORTWO Used 1 $10,495
January 2020 2018 CHEVROLET VOLT Used 3 $48,000
January 2020 2018 HONDA CLARITY Used 1 $16,000
January 2020 2018 KIA SOUL EV Used 1 $16,000
DOR - Retail sales tax Page 9 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
January 2020 2018 NISSAN LEAF Used 10 $158,486
January 2020 2018 SMART FORTWO Used 1 $14,798
January 2020 2019 CHEVROLET VOLT Used 1 $16,000
January 2020 2019 NISSAN LEAF Used 1 $16,000
January 2020 2019 VOLKSWAGEN E-GOLF Used 3 $48,000
February 2020 2019 CHEVROLET BOLT New 2 $50,000
February 2020 2019 CHEVROLET VOLT New 2 $24,580
February 2020 2019 HONDA CLARITY New 3 $75,000
February 2020 2019 KIA NIRO EV New 27 $592,001
February 2020 2019 NISSAN LEAF New 55 $792,904
February 2020 2019 TESLA MODEL 3 New 1 $25,000
February 2020 2019 VOLKSWAGEN E-GOLF New 13 $297,982
February 2020 2020 CHEVROLET BOLT New 55 $1,131,186
February 2020 2020 CHRYSLER PACIFICA HYBRID New 2 $50,000
February 2020 2020 HONDA CLARITY New 6 $150,000
February 2020 2020 HYUNDAI KONA New 3 $75,000
February 2020 2020 KIA SOUL EV New 1 $18,899
February 2020 2020 NISSAN LEAF New 14 $203,315
February 2020 2020 TESLA MODEL 3 New 48 $1,174,190
February 2020 2022 CHEVROLET BOLT New 1 $7,943
February 2020 2011 NISSAN LEAF Used 1 $4,525
February 2020 2012 CHEVROLET VOLT Used 1 $7,952
February 2020 2012 TESLA MODEL S Used 1 $16,000
February 2020 2013 CHEVROLET VOLT Used 1 $10,667
February 2020 2013 HONDA CIVIC Used 1 $8,338
February 2020 2013 NISSAN LEAF Used 5 $39,693
February 2020 2013 TESLA MODEL S Used 1 $16,000
February 2020 2014 BMW I3 Used 2 $24,425
February 2020 2014 CADILLAC ELR Used 1 $16,000
February 2020 2014 CHEVROLET VOLT Used 3 $30,911
February 2020 2014 FORD FOCUS BEV Used 1 $8,931
February 2020 2014 NISSAN LEAF Used 5 $37,232
February 2020 2015 BMW I3 Used 3 $47,510
February 2020 2015 NISSAN LEAF Used 17 $185,608
February 2020 2016 CHEVROLET SPARK Used 2 $20,495
February 2020 2016 CHEVROLET VOLT Used 1 $16,000
February 2020 2016 FIAT 500E Used 7 $65,738
February 2020 2016 KIA SOUL EV Used 16 $194,174
February 2020 2016 MERCEDES B250E Used 1 $16,000
February 2020 2016 NISSAN LEAF Used 41 $506,251
February 2020 2016 SMART FORTWO Used 1 $8,580
DOR - Retail sales tax Page 10 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
February 2020 2016 VOLKSWAGEN E-GOLF Used 7 $103,648
February 2020 2017 BMW I3 Used 14 $221,452
February 2020 2017 CHEVROLET BOLT Used 13 $205,993
February 2020 2017 CHEVROLET VOLT Used 27 $401,346
February 2020 2017 FIAT 500E Used 10 $94,564
February 2020 2017 MERCEDES B250E Used 5 $78,750
February 2020 2017 NISSAN LEAF Used 29 $365,802
February 2020 2018 CHEVROLET VOLT Used 3 $48,000
February 2020 2018 HONDA CLARITY Used 1 $2,340
February 2020 2018 NISSAN LEAF Used 8 $112,313
February 2020 2018 SMART FORTWO Used 1 $10,891
February 2020 2018 TESLA MODEL S Used 1 $16,000
February 2020 2019 CHEVROLET BOLT Used 1 $16,000
February 2020 2019 CHEVROLET VOLT Used 1 $16,000
February 2020 2019 KIA SOUL EV Used 2 $28,412
February 2020 2019 NISSAN LEAF Used 2 $32,000
February 2020 2019 VOLKSWAGEN E-GOLF Used 2 $32,000
March 2020 2018 TESLA MODEL 3 New 1 $25,000
March 2020 2019 HONDA CLARITY New 5 $120,849
March 2020 2019 KIA NIRO EV New 14 $263,109
March 2020 2019 NISSAN LEAF New 51 $803,899
March 2020 2019 VOLKSWAGEN E-GOLF New 4 $96,970
March 2020 2020 CHEVROLET BOLT New 13 $302,624
March 2020 2020 CHRYSLER PACIFICA HYBRID New 1 $25,000
March 2020 2020 HONDA CLARITY New 1 $25,000
March 2020 2020 HYUNDAI KONA New 3 $75,000
March 2020 2020 MINI COOPER SE New 3 $72,440
March 2020 2020 NISSAN LEAF New 16 $179,637
March 2020 2020 TESLA MODEL 3 New 158 $3,914,555
March 2020 2022 NISSAN LEAF New 1 $9,328
March 2020 2011 NISSAN LEAF Used 2 $12,300
March 2020 2012 NISSAN LEAF Used 1 $6,995
March 2020 2013 CHEVROLET VOLT Used 1 $12,300
March 2020 2013 FIAT 500E Used 1 $5,490
March 2020 2013 FORD FOCUS BEV Used 1 $10,998
March 2020 2013 NISSAN LEAF Used 3 $21,375
March 2020 2013 TESLA MODEL S Used 1 $16,000
March 2020 2014 CADILLAC ELR Used 1 $16,000
March 2020 2014 FORD FOCUS BEV Used 1 $8,431
March 2020 2014 MERCEDES B250E Used 1 $8,100
March 2020 2014 NISSAN LEAF Used 1 $9,559
DOR - Retail sales tax Page 11 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
March 2020 2015 BMW I3 Used 1 $16,000
March 2020 2015 CHEVROLET SPARK Used 1 $11,993
March 2020 2015 CHEVROLET VOLT Used 1 $16,000
March 2020 2015 NISSAN LEAF Used 6 $65,491
March 2020 2016 BMW I3 Used 1 $1,001
March 2020 2016 KIA SOUL EV Used 9 $121,531
March 2020 2016 NISSAN LEAF Used 16 $166,467
March 2020 2016 VOLKSWAGEN E-GOLF Used 3 $44,811
March 2020 2017 BMW I3 Used 13 $206,144
March 2020 2017 CHEVROLET BOLT Used 6 $94,500
March 2020 2017 CHEVROLET VOLT Used 11 $163,697
March 2020 2017 CHRYSLER PACIFICA HYBRID Used 1 $16,000
March 2020 2017 FIAT 500E Used 5 $39,784
March 2020 2017 KIA SOUL EV Used 1 $12,991
March 2020 2017 NISSAN LEAF Used 10 $122,459
March 2020 2018 NISSAN LEAF Used 3 $48,000
March 2020 2019 NISSAN LEAF Used 2 $32,000
March 2020 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
April 2020 2019 KIA NIRO EV New 2 $50,000
April 2020 2019 NISSAN LEAF New 9 $134,290
April 2020 2019 VOLKSWAGEN E-GOLF New 1 $23,425
April 2020 2020 CHEVROLET BOLT New 11 $242,623
April 2020 2020 CHRYSLER PACIFICA HYBRID New 3 $75,000
April 2020 2020 HYUNDAI KONA New 2 $50,000
April 2020 2020 MINI COOPER SE New 5 $124,745
April 2020 2020 NISSAN LEAF New 1 $25,000
April 2020 2020 TESLA MODEL 3 New 20 $487,535
April 2020 2014 BMW I3 Used 2 $28,499
April 2020 2014 NISSAN LEAF Used 1 $8,000
April 2020 2015 BMW I3 Used 1 $13,230
April 2020 2015 NISSAN LEAF Used 2 $21,505
April 2020 2016 KIA SOUL EV Used 1 $11,800
April 2020 2016 NISSAN LEAF Used 5 $54,062
April 2020 2017 BMW I3 Used 8 $119,000
April 2020 2017 CHEVROLET BOLT Used 3 $48,000
April 2020 2017 CHEVROLET VOLT Used 3 $47,325
April 2020 2017 FIAT 500E Used 1 $8,588
April 2020 2017 KIA SOUL EV Used 1 $13,300
April 2020 2018 NISSAN LEAF Used 3 $48,000
April 2020 2019 CHEVROLET BOLT Used 1 $16,000
May 2020 2017 TESLA MODEL 3 New 1 $25,000
DOR - Retail sales tax Page 12 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
May 2020 2019 CHEVROLET VOLT New 1 $25,000
May 2020 2019 HONDA CLARITY New 2 $50,000
May 2020 2019 KIA NIRO EV New 11 $213,911
May 2020 2019 NISSAN LEAF New 34 $597,062
May 2020 2019 VOLKSWAGEN E-GOLF New 7 $111,388
May 2020 2020 CHEVROLET BOLT New 25 $535,664
May 2020 2020 CHRYSLER PACIFICA HYBRID New 6 $150,000
May 2020 2020 HONDA CLARITY New 4 $100,000
May 2020 2020 HYUNDAI KONA New 6 $150,000
May 2020 2020 KIA NIRO EV New 2 $50,000
May 2020 2020 NISSAN LEAF New 8 $103,423
May 2020 2020 TESLA MODEL 3 New 20 $500,000
May 2020 2021 MINI COOPER SE New 3 $75,000
May 2020 2011 CHEVROLET VOLT Used 1 $9,500
May 2020 2011 NISSAN LEAF Used 3 $17,938
May 2020 2013 CHEVROLET VOLT Used 1 $12,000
May 2020 2013 NISSAN LEAF Used 2 $15,559
May 2020 2014 BMW I3 Used 2 $29,916
May 2020 2014 FORD FOCUS BEV Used 2 $13,395
May 2020 2014 NISSAN LEAF Used 1 $7,460
May 2020 2015 BMW I3 Used 3 $45,575
May 2020 2015 FIAT 500E Used 1 $6,491
May 2020 2015 NISSAN LEAF Used 4 $38,058
May 2020 2016 FIAT 500E Used 2 $17,000
May 2020 2016 KIA SOUL EV Used 5 $65,937
May 2020 2016 NISSAN LEAF Used 16 $183,534
May 2020 2016 VOLKSWAGEN E-GOLF Used 2 $26,315
May 2020 2017 BMW I3 Used 13 $192,180
May 2020 2017 CHEVROLET BOLT Used 12 $192,000
May 2020 2017 CHEVROLET VOLT Used 10 $151,496
May 2020 2017 FIAT 500E Used 11 $95,635
May 2020 2017 KIA SOUL EV Used 2 $27,286
May 2020 2017 MERCEDES B250E Used 2 $32,000
May 2020 2017 NISSAN LEAF Used 25 $307,871
May 2020 2017 SMART FORTWO Used 1 $11,998
May 2020 2018 CHEVROLET VOLT Used 1 $16,000
May 2020 2018 NISSAN LEAF Used 5 $68,373
May 2020 2019 CHEVROLET VOLT Used 1 $16,000
May 2020 2019 NISSAN LEAF Used 6 $91,145
May 2020 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
May 2020 2020 NISSAN LEAF Used 1 $16,000
DOR - Retail sales tax Page 13 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
June 2020 2019 KIA NIRO EV New 7 $162,994
June 2020 2019 NISSAN LEAF New 22 $493,443
June 2020 2019 VOLKSWAGEN E-GOLF New 5 $93,590
June 2020 2020 CHEVROLET BOLT New 16 $349,741
June 2020 2020 CHRYSLER PACIFICA HYBRID New 4 $98,237
June 2020 2020 HONDA CLARITY New 3 $66,000
June 2020 2020 HYUNDAI IONIQ New 1 $25,000
June 2020 2020 HYUNDAI KONA New 3 $75,000
June 2020 2020 KIA NIRO EV New 4 $80,253
June 2020 2020 NISSAN LEAF New 13 $268,732
June 2020 2020 TESLA MODEL 3 New 134 $3,349,090
June 2020 2021 MINI COOPER SE New 4 $100,000
June 2020 2010 CHEVROLET BOLT Used 1 $16,000
June 2020 2011 NISSAN LEAF Used 1 $6,350
June 2020 2012 CHEVROLET VOLT Used 1 $3,994
June 2020 2012 NISSAN LEAF Used 2 $13,499
June 2020 2013 CHEVROLET VOLT Used 2 $16,078
June 2020 2013 FIAT 500E Used 1 $6,530
June 2020 2013 NISSAN LEAF Used 1 $5,814
June 2020 2013 TESLA MODEL S Used 1 $16,000
June 2020 2014 BMW I3 Used 2 $24,910
June 2020 2014 NISSAN LEAF Used 1 $4,919
June 2020 2014 SMART FORTWO Used 1 $2,894
June 2020 2015 BMW I3 Used 3 $45,579
June 2020 2015 CHEVROLET VOLT Used 2 $27,601
June 2020 2015 NISSAN LEAF Used 3 $31,541
June 2020 2015 VOLKSWAGEN E-GOLF Used 1 $3,498
June 2020 2016 BMW I3 Used 2 $26,488
June 2020 2016 CHEVROLET VOLT Used 1 $16,000
June 2020 2016 FIAT 500E Used 1 $7,995
June 2020 2016 KIA SOUL EV Used 4 $49,704
June 2020 2016 MERCEDES B250E Used 1 $16,000
June 2020 2016 NISSAN LEAF Used 13 $144,256
June 2020 2016 VOLKSWAGEN E-GOLF Used 1 $13,700
June 2020 2017 BMW I3 Used 12 $190,034
June 2020 2017 CHEVROLET BOLT Used 13 $203,185
June 2020 2017 CHEVROLET VOLT Used 14 $216,997
June 2020 2017 FIAT 500E Used 8 $65,878
June 2020 2017 FORD FOCUS BEV Used 1 $16,000
June 2020 2017 KIA SOUL EV Used 1 $13,868
June 2020 2017 NISSAN LEAF Used 22 $273,835
DOR - Retail sales tax Page 14 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
June 2020 2018 BMW I3 Used 2 $32,000
June 2020 2018 HONDA CLARITY Used 3 $48,000
June 2020 2018 NISSAN LEAF Used 4 $64,000
June 2020 2019 CHEVROLET VOLT Used 4 $64,000
June 2020 2019 HYUNDAI IONIQ Used 1 $16,000
June 2020 2019 KIA NIRO EV Used 1 $16,000
June 2020 2019 NISSAN LEAF Used 6 $92,981
June 2020 2019 VOLKSWAGEN E-GOLF Used 1 $16,000
July 2020 2019 CHEVROLET BOLT New 4 $52,534
July 2020 2019 HONDA CLARITY New 2 $50,000
July 2020 2019 KIA NIRO EV New 14 $297,973
July 2020 2019 KIRO NIRO EV New 1 $25,000
July 2020 2019 NISSAN LEAF New 18 $347,632
July 2020 2019 VOLKSWAGEN E-GOLF New 2 $33,794
July 2020 2020 CHEVROLET BOLT New 20 $363,473
July 2020 2020 CHEVROLET VOLT New 1 $25,000
July 2020 2020 CHRYSLER PACIFICA HYBRID New 8 $142,915
July 2020 2020 HONDA CLARITY New 10 $250,000
July 2020 2020 HYUNDAI KONA New 8 $200,000
July 2020 2020 KIA NIRO EV New 1 $25,000
July 2020 2020 NISSAN LEAF New 9 $165,355
July 2020 2020 TESLA MODEL 3 New 16 $400,000
July 2020 2021 MINI COOPER SE New 4 $100,000
July 2020 2011 CHEVROLET VOLT Used 1 $8,410
July 2020 2011 NISSAN LEAF Used 2 $9,871
July 2020 2012 NISSAN LEAF Used 3 $20,918
July 2020 2013 NISSAN LEAF Used 8 $53,826
July 2020 2013 TESLA MODEL S Used 1 $16,000
July 2020 2013 TOYOTA PRIUS PLUG-IN Used 1 $15,697
July 2020 2014 CHEVROLET VOLT Used 1 $12,995
July 2020 2014 FORD CMAX Used 1 $6,000
July 2020 2014 NISSAN LEAF Used 2 $20,488
July 2020 2015 BMW I3 Used 1 $14,880
July 2020 2015 CHEVROLET SPARK Used 1 $7,940
July 2020 2015 FIAT 500E Used 1 $6,999
July 2020 2015 LEXUS CT200H Used 1 $15,999
July 2020 2015 NISSAN LEAF Used 5 $44,921
July 2020 2015 VOLKSWAGEN E-GOLF Used 3 $37,260
July 2020 2016 FIAT 500E Used 1 $7,995
July 2020 2016 KIA SOUL EV Used 4 $55,729
July 2020 2016 NISSAN LEAF Used 10 $110,031
DOR - Retail sales tax Page 15 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
July 2020 2016 SMART FORTWO Used 1 $7,940
July 2020 2016 VOLKSWAGEN E-GOLF Used 4 $45,864
July 2020 2017 BMW I3 Used 17 $266,690
July 2020 2017 CHEVROLET BOLT Used 12 $191,200
July 2020 2017 CHEVROLET VOLT Used 15 $234,632
July 2020 2017 FIAT 500E Used 4 $37,000
July 2020 2017 KIA SOUL EV Used 4 $60,950
July 2020 2017 MERCEDES B250E Used 3 $43,000
July 2020 2017 NISSAN LEAF Used 20 $220,808
July 2020 2018 BMW I3 Used 1 $16,000
July 2020 2018 CHEVROLET BOLT Used 1 $16,000
July 2020 2018 CHEVROLET VOLT Used 1 $16,000
July 2020 2018 HONDA CLARITY Used 1 $16,000
July 2020 2018 KIA SOUL EV Used 1 $14,773
July 2020 2018 NISSAN LEAF Used 3 $42,809
July 2020 2019 CHEVROLET BOLT Used 3 $48,000
July 2020 2019 CHEVROLET VOLT Used 2 $32,000
July 2020 2019 NISSAN LEAF Used 13 $195,189
July 2020 2019 VOLKSWAGEN E-GOLF Used 4 $64,000
July 2020 2020 CHEVROLET BOLT Used 1 $16,000
August 2020 2018 CHEVROLET VOLT New 1 $24,399
August 2020 2018 NISSAN LEAF New 1 $24,950
August 2020 2019 KIA NIRO EV New 14 $315,521
August 2020 2019 NISSAN LEAF New 15 $363,763
August 2020 2019 VOLKSWAGEN E-GOLF New 6 $132,530
August 2020 2020 CHEVROLET BOLT New 24 $522,152
August 2020 2020 CHRYSLER PACIFICA HYBRID New 7 $175,000
August 2020 2020 HONDA CLARITY New 4 $100,000
August 2020 2020 HYUNDAI KONA New 5 $125,000
August 2020 2020 KIA NIRO EV New 1 $25,000
August 2020 2020 NISSAN LEAF New 16 $224,525
August 2020 2020 TESLA MODEL 3 New 1 $25,000
August 2020 2021 MINI COOPER SE New 10 $250,000
August 2020 2011 NISSAN LEAF Used 1 $5,904
August 2020 2013 CHEVROLET VOLT Used 1 $11,000
August 2020 2013 NISSAN LEAF Used 1 $7,500
August 2020 2013 TESLA MODEL S Used 1 $16,000
August 2020 2014 BMW I3 Used 2 $18,107
August 2020 2014 FIAT 500E Used 1 $6,995
August 2020 2014 NISSAN LEAF Used 2 $15,982
August 2020 2015 NISSAN LEAF Used 4 $47,508
DOR - Retail sales tax Page 16 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2020 2015 VOLKSWAGEN E-GOLF Used 1 $11,399
August 2020 2016 CHEVROLET SPARK Used 1 $7,996
August 2020 2016 CHEVROLET VOLT Used 1 $16,000
August 2020 2016 KIA SOUL EV Used 3 $32,539
August 2020 2016 NISSAN LEAF Used 8 $82,517
August 2020 2016 VOLKSWAGEN E-GOLF Used 6 $81,138
August 2020 2017 BMW I3 Used 14 $204,795
August 2020 2017 CHEVROLET BOLT Used 25 $390,278
August 2020 2017 CHEVROLET VOLT Used 16 $254,396
August 2020 2017 FIAT 500E Used 10 $97,191
August 2020 2017 HYUNDAI IONIQ Used 2 $32,000
August 2020 2017 KIA NIRO EV Used 1 $13,499
August 2020 2017 KIA SOUL EV Used 2 $25,582
August 2020 2017 NISSAN LEAF Used 14 $157,448
August 2020 2018 BMW I3 Used 5 $72,883
August 2020 2018 CHEVROLET VOLT Used 2 $32,000
August 2020 2018 NISSAN LEAF Used 16 $250,985
August 2020 2018 SMART FORTWO Used 1 $8,588
August 2020 2019 CHEVROLET BOLT Used 3 $46,140
August 2020 2019 CHEVROLET VOLT Used 1 $16,000
August 2020 2019 KIA NIRO EV Used 1 $16,000
August 2020 2019 NISSAN LEAF Used 10 $150,976
August 2020 2019 VOLKSWAGEN E-GOLF Used 3 $39,892
Subtotal 6,243 $114,445,061
Total Exempt State Retail Sales Tax $7,438,929
DOR - Retail sales tax Page 17 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2019 2019 KIA NIRO New 1 $25,000
August 2019 2017 NISSAN LEAF Used 1 $16,000
September 2019 2012 CHEVROLET VOLT Used 1 $8,338
September 2019 2017 CHEVROLET BOLT Used 1 $16,000
September 2019 2018 TESLA MODEL 3 Used 2 $32,000
October 2019 2018 HONDA CLARITY Used 1 $15,900
November 2019 2019 HONDA CLARITY New 1 $25,000
December 2019 2017 CADILLAC CT6 New 1 $25,000
January 2020 2016 CHEVROLET VOLT Used 1 $12,400
February 2020 2017 CHEVROLET VOLT Used 1 $16,000
April 2020 2020 CHEVROLET BOLT New 1 $25,000
May 2020 2015 NISSAN LEAF Used 1 $8,975
Subtotal 13 $225,613
Total Exempt State Use Tax $14,665
The data in this table reflect use tax returns submitted to the Department from August 1, 2019,
through September 30, 2020.
Table 3: DOR - Use tax exemption RCW 82.12.9999
DOR - Use tax Page 18 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2019 2007 BRAVO EVT-4000 NEW 1 $500
August 2019 2007 EVT TECH EVT-345 NEW 1 $700
August 2019 2018 CHRYSLER PACIFICA NEW 3 $74,785
August 2019 2018 CLUB CAR MULTI PASSENGER L.S.V NEW 1 $1,050
August 2019 2018 HONDA CLARITY NEW 2 $50,000
August 2019 2019 CHEVROLET BOLT NEW 17 $425,000
August 2019 2019 CHEVROLET VOLT NEW 2 $50,000
August 2019 2019 GMC CANYON NEW 1 $25,000
August 2019 2019 HONDA CLARITY NEW 1 $25,000
August 2019 2019 HYUNDAI KONA NEW 2 $50,000
August 2019 2019 KIA NIRO NEW 2 $50,000
August 2019 2019 NISSAN FRONTIER NEW 1 $25,000
August 2019 2019 NISSAN LEAF NEW 2 $50,000
August 2019 2019 SMART FORTWO NEW 1 $25,000
August 2019 2019 VOLKSWAGEN E-GOLF NEW 6 $133,749
August 2019 2020 DRR ATVS STEALTH NEW 1 $6,900
August 2019 2020 NISSAN ROGUE SV AWD NEW 4 $100,000
August 2019 1953 WILLYS 475 USED 1 $1,500
August 2019 1956 WILLYS JEEP USED 1 $1,000
August 2019 1979 CHEVROLET WRKR USED 1 $1,000
August 2019 1979 FORD PANEL VAN USED 1 $300
August 2019 1982 TIOGA MOTOR HOME D USED 1 $150
August 2019 1989 MAZDA B2600 USED 1 $1,000
August 2019 2000 FORD RANGER USED 1 $1,200
August 2019 2001 GLOBAL ELECTRIC MOTORS G8 USED 1 $3,100
August 2019 2002 FORD THINK NEIGHBOR USED 1 $1,500
August 2019 2002 GLOBAL ELECTRIC MOTORS 825 USED 1 $100
August 2019 2004 COLUMBIA PARCAR CORP SMT4-TN USED 1 $715
August 2019 2005 GLOBAL ELECTRIC MOTORS 825 USED 1 $12,294
August 2019 2005 GMC C5C USED 1 $3,750
August 2019 2005 VOLVO VN USED 1 $2,800
August 2019 2006 FORD ECONOLINE USED 1 $5,754
August 2019 2007 HONDA CIVIC USED 1 $1,200
August 2019 2008 GLOBAL ELECTRIC MOTORS ES USED 1 $1,610
August 2019 2008 TESLA ROADSTER USED 1 $16,000
August 2019 2011 FORD ECONOLINE USED 1 $8,200
August 2019 2011 NISSAN LEAF USED 7 $42,946
August 2019 2011 POLARIS RANGER USED 1 $5,000
August 2019 2012 CHEVROLET VOLT USED 1 $7,563
August 2019 2012 NISSAN FRONTIER USED 1 $6,067
August 2019 2012 NISSAN LEAF USED 5 $32,154
August 2019 2012 TESLA MODEL S USED 2 $32,000
August 2019 2013 CHEVROLET VOLT USED 1 $10,250
August 2019 2013 FIAT 500 USED 2 $15,487
August 2019 2013 NISSAN LEAF USED 12 $95,374
Department of Licensing (DOL) provided the data in the table below. The data reflects use tax transactions
occurring from August 1, 2019, through September 30, 2020.
Table 4: DOL - Use tax exemption RCW 82.12.9999
DOL - Use tax Page 19 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
August 2019 2013 TESLA MODEL S USED 4 $64,000
August 2019 2014 BMW I3 USED 1 $16,000
August 2019 2014 CADILLAC ELR USED 1 $16,000
August 2019 2014 CHEVROLET SPARK EV USED 1 $9,552
August 2019 2014 CHEVROLET VOLT USED 3 $34,600
August 2019 2014 FORD F150 USED 1 $16,000
August 2019 2014 KTM 690 USED 1 $3,000
August 2019 2014 NISSAN LEAF USED 2 $17,161
August 2019 2014 TESLA MODEL S USED 1 $16,000
August 2019 2014 TOYOTA RAV4 EV USED 1 $15,000
August 2019 2015 BMW I3 USED 1 $12,900
August 2019 2015 CHEVROLET SILVERADO USED 1 $16,000
August 2019 2015 CHEVROLET VOLT USED 1 $13,517
August 2019 2015 MERCEDES B250E USED 1 $12,400
August 2019 2015 NISSAN LEAF USED 2 $21,135
August 2019 2015 ZERO SR USED 1 $13,995
August 2019 2016 CHAMPION BUSES BUS USED 2 $13,215
August 2019 2016 CHEVROLET SPARK EV USED 3 $30,865
August 2019 2016 FIAT 500 USED 2 $20,200
August 2019 2016 FORD F150 USED 1 $16,000
August 2019 2016 KIA SOUL EV USED 4 $52,697
August 2019 2016 MAHINDRA GENZE USED 1 $1,995
August 2019 2016 MERCEDES B250E USED 1 $16,000
August 2019 2016 NISSAN LEAF USED 14 $172,504
August 2019 2016 TESLA MODEL S USED 1 $16,000
August 2019 2016 VOLKSWAGEN E-GOLF USED 7 $87,491
August 2019 2017 BMW I3 USED 1 $16,000
August 2019 2017 CHEVROLET BOLT USED 8 $128,000
August 2019 2017 CHEVROLET VOLT USED 3 $48,000
August 2019 2017 FIAT 500 USED 1 $12,100
August 2019 2017 FORD FOCUS USED 1 $15,780
August 2019 2017 NISSAN LEAF USED 14 $187,764
August 2019 2017 SMART FORTWO USED 2 $27,750
August 2019 2018 HONDA CLARITY USED 1 $16,000
August 2019 2019 CHEVROLET BOLT USED 2 $32,000
September 2019 2018 HONDA CLARITY NEW 1 $25,000
September 2019 2019 CHEVROLET BOLT NEW 8 $200,000
September 2019 2019 HONDA CLARITY NEW 1 $25,000
September 2019 2019 HYUNDAI KONA NEW 1 $25,000
September 2019 2019 VOLKSWAGEN E-GOLF NEW 1 $23,874
September 2019 1973 FORD DUMP TRUCK USED 1 $2,000
September 2019 1990 CHEVROLET GMT-400 USED 1 $20
September 2019 1990 FORD F700 USED 1 $1,000
September 2019 1993 HONDA CIVIC USED 1 $2,200
September 2019 1999 FORD ECONOLINE USED 1 $3,000
September 2019 2002 CHEVROLET CAVALIER USED 1 $1,096
September 2019 2002 FORD THINK NEIGHBOR USED 1 $500
September 2019 2004 NEW FLYER TRANSIT TRANSIT BUS USED 2 $5,000
September 2019 2004 PANTERRA ELECTRIC FREEDOM USED 1 $200
DOL - Use tax Page 20 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
September 2019 2005 FORD RANGER USED 1 $5,610
September 2019 2007 FIRST EMOTO METRO USED 1 $100
September 2019 2008 EVT TECH EVT-4000E USED 1 $500
September 2019 2010 FAIRPLAY ELECTRIC CARS EVE USED 1 $800
September 2019 2011 NISSAN LEAF USED 4 $20,416
September 2019 2012 CHEVROLET CAPRICE USED 1 $16,000
September 2019 2012 CHEVROLET VOLT USED 6 $45,240
September 2019 2012 NISSAN LEAF USED 6 $43,184
September 2019 2012 TESLA MODEL S USED 1 $16,000
September 2019 2013 CHEVROLET VOLT USED 2 $20,500
September 2019 2013 FIAT 500 USED 1 $7,300
September 2019 2013 FORD FOCUS USED 2 $22,353
September 2019 2013 NISSAN LEAF USED 6 $36,344
September 2019 2013 TESLA MODEL S USED 1 $16,000
September 2019 2014 BMW I3 USED 2 $30,000
September 2019 2014 CADILLAC ELR USED 1 $16,000
September 2019 2014 FIAT 500 USED 2 $15,500
September 2019 2014 NISSAN LEAF USED 1 $10,976
September 2019 2015 BMW I3 USED 1 $16,000
September 2019 2015 FIAT 500 USED 2 $14,800
September 2019 2015 NISSAN LEAF USED 3 $34,249
September 2019 2015 TESLA MODEL S USED 1 $16,000
September 2019 2015 VOLKSWAGEN E-GOLF USED 1 $11,595
September 2019 2016 CHEVROLET SPARK EV USED 1 $8,688
September 2019 2016 CHEVROLET VOLT USED 1 $16,000
September 2019 2016 FIAT 500 USED 6 $59,376
September 2019 2016 KIA SOUL EV USED 2 $30,500
September 2019 2016 NISSAN LEAF USED 9 $114,833
September 2019 2016 SMART FORTWO USED 1 $7,750
September 2019 2016 VOLKSWAGEN E-GOLF USED 5 $60,819
September 2019 2017 BMW I3 USED 4 $64,000
September 2019 2017 CHEVROLET BOLT USED 5 $78,118
September 2019 2017 CHEVROLET VOLT USED 4 $63,875
September 2019 2017 FORD FOCUS USED 1 $16,000
September 2019 2017 NISSAN LEAF USED 10 $140,515
September 2019 2017 SMART FORTWO USED 1 $11,900
September 2019 2017 VOLKSWAGEN E-GOLF USED 1 $16,000
September 2019 2018 HONDA CLARITY USED 1 $16,000
September 2019 2018 TESLA MODEL 3 USED 2 $32,000
September 2019 2019 NISSAN LEAF USED 1 $16,000
September 2019 2019 TESLA MODEL 3 USED 1 $16,000
October 2019 2018 CHRYSLER PACIFICA NEW 1 $25,000
October 2019 2019 CHEVROLET BOLT NEW 3 $67,510
October 2019 2019 HYUNDAI KONA NEW 8 $200,000
October 2019 2019 NISSAN LEAF NEW 2 $50,000
October 2019 2019 POLARIS GEM E2 NEW 1 $15,854
October 2019 2019 TAYLOR DUNN B5-440-48 NEW 1 $15,565
October 2019 2019 TESLA MODEL 3 NEW 1 $25,000
October 2019 2019 VOLKSWAGEN E-GOLF NEW 2 $39,276
October 2019 1983 FORD ECONOLINE USED 1 $1,000
DOL - Use tax Page 21 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
October 2019 2001 GLOBAL ELECTRIC MOTORS CP USED 1 $800
October 2019 2001 HONDA CIVIC USED 1 $800
October 2019 2003 GLOBAL ELECTRIC MOTORS 825 USED 1 $750
October 2019 2003 GMC C6500 USED 1 $7,995
October 2019 2004 FORD F150 USED 1 $170
October 2019 2006 DODGE RAM 3500 USED 1 $16,000
October 2019 2006 GLOBAL ELECTRIC MOTORS 825 USED 1 $3,500
October 2019 2007 POLARIS X2 USED 1 $1,125
October 2019 2008 MERCURY MARINER USED 1 $5,789
October 2019 2009 COLUMBIA PARCAR CORP MEGA USED 1 $250
October 2019 2011 CHEVROLET EXPRESS G2500 USED 1 $4,350
October 2019 2011 NISSAN LEAF USED 8 $40,811
October 2019 2011 THINK NORTH AMERICA 2D USED 1 $5,817
October 2019 2011 YAMAHA YDREJ USED 1 $300
October 2019 2012 NISSAN LEAF USED 6 $39,292
October 2019 2013 CHEVROLET VOLT USED 2 $19,600
October 2019 2013 FIAT 500 USED 2 $15,700
October 2019 2013 FORD ECONOLINE USED 1 $16,000
October 2019 2013 NISSAN LEAF USED 11 $89,469
October 2019 2013 POLARIS RANGER USED 1 $5,000
October 2019 2013 TESLA MODEL S USED 4 $64,000
October 2019 2014 BMW I3 USED 4 $49,376
October 2019 2014 CHEVROLET VOLT USED 1 $11,790
October 2019 2014 NISSAN LEAF USED 1 $9,200
October 2019 2015 CHEVROLET SPARK EV USED 1 $7,850
October 2019 2015 FIAT 500 USED 2 $15,200
October 2019 2015 FORD FOCUS USED 1 $8,950
October 2019 2015 NISSAN LEAF USED 5 $51,975
October 2019 2016 CADILLAC ELR USED 1 $16,000
October 2019 2016 CHEVROLET SPARK EV USED 1 $9,800
October 2019 2016 FIAT 500 USED 3 $28,414
October 2019 2016 KIA SOUL EV USED 8 $107,542
October 2019 2016 NISSAN LEAF USED 5 $72,838
October 2019 2016 VOLKSWAGEN E-GOLF USED 6 $74,154
October 2019 2017 BMW I3 USED 1 $16,000
October 2019 2017 CHEVROLET BOLT USED 1 $16,000
October 2019 2017 CHEVROLET VOLT USED 11 $173,210
October 2019 2017 FIAT 500 USED 1 $5,375
October 2019 2017 NISSAN LEAF USED 8 $118,730
October 2019 2018 BMW I3 USED 1 $16,000
October 2019 2018 HONDA CLARITY USED 4 $64,000
October 2019 2018 NISSAN LEAF USED 1 $16,000
October 2019 2018 TOMBERLIN E-MERGE USED 1 $11,750
October 2019 2019 NISSAN LEAF USED 1 $16,000
November 2019 2018 CHRYSLER PACIFICA NEW 1 $25,000
November 2019 2018 JBLC SCOOTER NEW 1 $1,300
November 2019 2018 TOMBERLIN E-MERGE NEW 1 $8,495
November 2019 2019 CHEVROLET BOLT NEW 1 $25,000
November 2019 2019 CHEVROLET VOLT NEW 2 $50,000
DOL - Use tax Page 22 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
November 2019 2019 FUTONG MOTORCYCLE CO HANBIRD NEW 1 $2,120
November 2019 2019 HENAN ROBETA IMPORT RBT-130 NEW 1 $2,950
November 2019 2019 HYUNDAI KONA NEW 5 $125,000
November 2019 2019 ISUZU NPR NEW 1 $25,000
November 2019 2019 TESLA MODEL 3 NEW 1 $25,000
November 2019 2020 HYUNDAI KONA NEW 6 $150,000
November 2019 1991 FORD F150 USED 1 $0
November 2019 1994 FORD F700 USED 1 $2,500
November 2019 1994 NISSAN TRUCK USED 1 $300
November 2019 2006 GLOBAL ELECTRIC MOTORS 825 USED 1 $1,500
November 2019 2008 EVT TECH EVT168 USED 1 $1,200
November 2019 2011 NISSAN LEAF USED 10 $56,889
November 2019 2012 CHEVROLET VOLT USED 2 $12,309
November 2019 2012 NISSAN LEAF USED 2 $12,000
November 2019 2013 CHEVROLET VOLT USED 2 $20,388
November 2019 2013 NISSAN LEAF USED 8 $52,208
November 2019 2013 TESLA MODEL S USED 2 $32,000
November 2019 2013 TESLA SEDAN USED 1 $15,900
November 2019 2014 BMW I3 USED 3 $28,655
November 2019 2014 CHEVROLET VOLT USED 1 $13,639
November 2019 2014 FIAT 500 USED 1 $9,500
November 2019 2014 NISSAN LEAF USED 1 $7,000
November 2019 2014 SMART FORTWO USED 1 $6,000
November 2019 2014 TESLA MODEL S USED 1 $16,000
November 2019 2015 BMW I3 USED 4 $58,281
November 2019 2015 CHEVROLET SPARK EV USED 1 $7,300
November 2019 2015 FIAT 500 USED 1 $8,500
November 2019 2015 NISSAN LEAF USED 9 $79,680
November 2019 2016 CHEVROLET SPARK EV USED 1 $9,650
November 2019 2016 CHEVROLET VOLT USED 1 $15,999
November 2019 2016 FORD FOCUS USED 1 $13,596
November 2019 2016 KIA SOUL EV USED 4 $58,298
November 2019 2016 NISSAN LEAF USED 8 $100,604
November 2019 2016 VOLKSWAGEN E-GOLF USED 1 $12,977
November 2019 2017 BMW I3 USED 3 $32,000
November 2019 2017 CHEVROLET BOLT USED 2 $26,788
November 2019 2017 CHEVROLET VOLT USED 8 $126,835
November 2019 2017 KIA SOUL EV USED 1 $16,000
November 2019 2017 NISSAN LEAF USED 7 $102,681
November 2019 2017 VOLKSWAGEN E-GOLF USED 1 $16,000
November 2019 2018 BMW I3 USED 1 $16,000
November 2019 2018 CHEVROLET VOLT USED 1 $16,000
November 2019 2018 NISSAN LEAF USED 1 $16,000
November 2019 2019 HYUNDAI IONIQ USED 1 $16,000
November 2019 2019 NISSAN LEAF USED 1 $16,000
December 2019 2018 CHEVROLET VOLT NEW 1 $25,000
December 2019 2019 CHEVROLET BOLT NEW 1 $25,000
December 2019 2019 CHEVROLET VOLT NEW 1 $25,000
December 2019 2019 NISSAN LEAF NEW 3 $75,000
December 2019 2020 CHEVROLET BOLT NEW 1 $25,000
DOL - Use tax Page 23 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
December 2019 2020 HYUNDAI KONA NEW 2 $50,000
December 2019 2020 TOYOTA PRIUS PRIME NEW 1 $25,000
December 2019 2000 FORD RANGER USED 1 $5,800
December 2019 2007 GLOBAL ELECTRIC MOTORS NEV USED 1 $1,000
December 2019 2011 NISSAN LEAF USED 10 $47,713
December 2019 2012 CHEVROLET VOLT USED 4 $31,810
December 2019 2012 NISSAN LEAF USED 4 $29,800
December 2019 2012 TESLA MODEL S USED 1 $16,000
December 2019 2013 CHEVROLET VOLT USED 3 $27,929
December 2019 2013 FIAT 500 USED 1 $5,500
December 2019 2013 NISSAN LEAF USED 11 $67,149
December 2019 2013 TESLA MODEL S USED 1 $16,000
December 2019 2014 BMW I3 USED 3 $43,043
December 2019 2014 CHEVROLET VOLT USED 1 $12,325
December 2019 2014 FORD FOCUS USED 1 $0
December 2019 2014 NISSAN LEAF USED 2 $16,000
December 2019 2014 TESLA MODEL S USED 1 $16,000
December 2019 2015 BMW I3 USED 4 $63,988
December 2019 2015 NISSAN LEAF USED 4 $39,800
December 2019 2015 TESLA MODEL S USED 1 $16,000
December 2019 2016 CHEVROLET SPARK EV USED 2 $18,800
December 2019 2016 FIAT 500 USED 2 $14,975
December 2019 2016 KIA SOUL EV USED 4 $52,590
December 2019 2016 NISSAN LEAF USED 8 $95,507
December 2019 2016 SMART FORTWO USED 1 $6,945
December 2019 2016 VOLKSWAGEN E-GOLF USED 1 $13,000
December 2019 2017 BMW I3 USED 4 $64,000
December 2019 2017 CHEVROLET BOLT USED 3 $48,000
December 2019 2017 CHEVROLET VOLT USED 8 $110,950
December 2019 2017 NISSAN LEAF USED 7 $97,625
December 2019 2017 TESLA MODEL S USED 1 $16,000
December 2019 2018 NISSAN LEAF USED 1 $16,000
December 2019 2019 CHEVROLET BOLT USED 2 $32,000
December 2019 2019 TESLA MODEL 3 USED 1 $16,000
December 2019 2019 VOLKSWAGEN E-GOLF USED 1 $16,000
January 2020 2019 CHEVROLET BOLT NEW 1 $25,000
January 2020 2019 NISSAN LEAF NEW 1 $21,631
January 2020 2020 HYUNDAI KONA NEW 6 $150,000
January 2020 2020 TOYOTA COROLLA NEW 1 $18,537
January 2020 1974 FORD 4VAN USED 1 $700
January 2020 1979 CHEVROLET PICKUP USED 1 $792
January 2020 1999 FORD RANGER USED 1 $450
January 2020 2001 NISSAN FRONTIER USED 1 $1,000
January 2020 2008 TESLA ROADSTER USED 1 $16,000
January 2020 2011 NISSAN LEAF USED 4 $19,488
January 2020 2012 NISSAN LEAF USED 9 $59,374
January 2020 2013 CHEVROLET VOLT USED 4 $39,035
January 2020 2013 FORD FOCUS USED 2 $18,561
January 2020 2013 ISUZU NPR USED 1 $16,000
January 2020 2013 NISSAN LEAF USED 15 $101,753
DOL - Use tax Page 24 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
January 2020 2013 TESLA MODEL S USED 3 $48,000
January 2020 2014 FIAT 500 USED 1 $9,900
January 2020 2014 FORD FOCUS USED 1 $8,300
January 2020 2014 NISSAN LEAF USED 2 $17,646
January 2020 2014 TESLA MODEL S USED 1 $16,000
January 2020 2015 FIAT 500 USED 2 $16,000
January 2020 2015 MERCEDES B250E USED 1 $16,000
January 2020 2015 NISSAN LEAF USED 3 $24,981
January 2020 2015 POLARIS RMK PRO 800 USED 1 $4,250
January 2020 2015 TESLA MODEL S USED 1 $15,000
January 2020 2015 VOLKSWAGEN E-GOLF USED 1 $12,000
January 2020 2016 CHEVROLET SPARK EV USED 1 $7,900
January 2020 2016 CHEVROLET VOLT USED 2 $30,573
January 2020 2016 FIAT 500 USED 2 $17,140
January 2020 2016 FORD F150 USED 1 $16,000
January 2020 2016 KIA SOUL EV USED 3 $39,719
January 2020 2016 NISSAN LEAF USED 6 $72,141
January 2020 2016 VOLKSWAGEN E-GOLF USED 4 $52,152
January 2020 2017 BMW I3 USED 7 $112,000
January 2020 2017 CHEVROLET VOLT USED 6 $96,000
January 2020 2017 FIAT 500 USED 1 $6,490
January 2020 2017 FORD F150 USED 1 $16,000
January 2020 2017 NISSAN LEAF USED 6 $91,527
January 2020 2017 SMART FORTWO USED 1 $12,900
January 2020 2018 CHEVROLET VOLT USED 2 $32,000
January 2020 2018 HONDA CLARITY USED 2 $20,150
January 2020 2018 TESLA MODEL 3 USED 1 $16,000
January 2020 2019 VOLKSWAGEN E-GOLF USED 1 $16,000
February 2020 2018 ZHEJIANG XINGFU MOTORCYCLE DH-01 NEW 1 $3,439
February 2020 2019 VOLKSWAGEN E-GOLF NEW 1 $18,925
February 2020 2020 CHEVROLET BOLT NEW 4 $100,000
February 2020 2020 HYUNDAI KONA NEW 1 $25,000
February 2020 1976 MERCURY COUGAR USED 1 $100
February 2020 1995 FORD RANGER USED 1 $3,200
February 2020 1996 HONDA CIVIC USED 1 $870
February 2020 1999 FORD RANGER USED 1 $1,628
February 2020 2001 GLOBAL ELECTRIC MOTORS 825 USED 1 $500
February 2020 2002 CHEVROLET CAVALIER USED 1 $1,500
February 2020 2006 HONDA TRX450 USED 1 $3,000
February 2020 2007 ZENN MOTOR CO 2.2LX USED 1 $1,000
February 2020 2008 MITSUBISHI MIEV USED 1 $500
February 2020 2008 POLARIS GEM EL XD USED 1 $500
February 2020 2010 FAIRPLAY ELECTRIC CARS NEV USED 1 $2,100
February 2020 2010 FORD ECONOLINE USED 2 $10,598
February 2020 2011 FORD ECONOLINE USED 3 $600
February 2020 2011 NISSAN LEAF USED 5 $20,400
February 2020 2012 CHEVROLET VOLT USED 1 $10,449
February 2020 2012 NISSAN LEAF USED 4 $28,000
February 2020 2012 TESLA MODEL S USED 2 $32,000
DOL - Use tax Page 25 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
February 2020 2013 FIAT 500 USED 2 $6,000
February 2020 2013 NISSAN LEAF USED 6 $48,074
February 2020 2013 TESLA MODEL S USED 3 $48,000
February 2020 2013 TOYOTA RAV4 EV USED 1 $14,400
February 2020 2014 BMW I3 USED 4 $58,207
February 2020 2014 CADILLAC ELR USED 1 $16,000
February 2020 2014 NISSAN LEAF USED 2 $15,250
February 2020 2014 SMART FORTWO USED 1 $1,000
February 2020 2015 BMW I3 USED 4 $62,700
February 2020 2015 NISSAN LEAF USED 4 $31,848
February 2020 2015 SMART FORTWO USED 1 $5,900
February 2020 2016 CHEVROLET SPARK EV USED 1 $8,900
February 2020 2016 KIA SOUL EV USED 1 $12,531
February 2020 2016 NISSAN LEAF USED 1 $12,394
February 2020 2016 VOLKSWAGEN E-GOLF USED 3 $32,140
February 2020 2017 BMW I3 USED 3 $48,000
February 2020 2017 CHEVROLET BOLT USED 1 $14,188
February 2020 2017 CHEVROLET VOLT USED 4 $63,500
February 2020 2017 FIAT 500 USED 2 $18,151
February 2020 2017 KIA SOUL EV USED 1 $14,489
February 2020 2017 NISSAN LEAF USED 5 $67,786
February 2020 2018 CHEVROLET VOLT USED 2 $32,000
February 2020 2018 CHRYSLER PACIFICA USED 1 $16,000
February 2020 2018 NISSAN LEAF USED 1 $14,010
February 2020 2018 TESLA MODEL 3 USED 1 $16,000
March 2020 2019 VOLKSWAGEN E-GOLF NEW 2 $35,776
March 2020 2020 FORD ESCAPE NEW 2 $50,000
March 2020 2020 GMC TERRAIN NEW 1 $25,000
March 2020 2020 HYUNDAI KONA NEW 3 $75,000
March 2020 2020 TESLA MODEL 3 NEW 2 $50,000
March 2020 1994 FORD F700 USED 1 $500
March 2020 1997 FORD F700 USED 1 $9,900
March 2020 2000 ISUZU NPR USED 1 $3,000
March 2020 2005 HONDA CIVIC USED 1 $1,872
March 2020 2005 YAMAHA YFM660 USED 1 $200
March 2020 2006 CHEVROLET C7500 USED 1 $5,000
March 2020 2009 GMC C7500 USED 1 $2,300
March 2020 2010 FORD ECONOLINE USED 1 $300
March 2020 2011 CHEVROLET VOLT USED 1 $8,335
March 2020 2011 NISSAN LEAF USED 1 $5,800
March 2020 2012 NISSAN LEAF USED 1 $7,450
March 2020 2013 CHEVROLET VOLT USED 3 $36,515
March 2020 2013 FORD FOCUS USED 1 $10,700
March 2020 2013 NISSAN LEAF USED 5 $32,908
March 2020 2013 TESLA MODEL S USED 1 $16,000
March 2020 2013 TESLA SEDAN USED 1 $16,000
March 2020 2014 BMW I3 USED 2 $24,000
March 2020 2014 CHEVROLET VOLT USED 3 $34,467
March 2020 2014 FIAT 500 USED 1 $7,337
March 2020 2014 NISSAN LEAF USED 4 $30,949
DOL - Use tax Page 26 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
March 2020 2014 SMART FORTWO USED 1 $7,066
March 2020 2014 TESLA MODEL S USED 1 $16,000
March 2020 2015 BMW I3 USED 1 $15,008
March 2020 2015 FIAT 500 USED 2 $14,250
March 2020 2015 FORD ECONOLINE USED 1 $16,000
March 2020 2015 NISSAN LEAF USED 4 $37,845
March 2020 2015 SMART FORTWO USED 2 $13,244
March 2020 2016 KIA SOUL EV USED 3 $42,817
March 2020 2016 NISSAN LEAF USED 3 $34,646
March 2020 2016 VOLKSWAGEN E-GOLF USED 2 $26,458
March 2020 2017 BMW I3 USED 5 $80,000
March 2020 2017 CHEVROLET BOLT USED 2 $32,000
March 2020 2017 CHEVROLET VOLT USED 6 $96,000
March 2020 2017 FIAT 500 USED 1 $9,100
March 2020 2017 FORD FOCUS USED 1 $15,067
March 2020 2017 NISSAN LEAF USED 3 $39,104
March 2020 2018 NISSAN LEAF USED 1 $14,736
March 2020 2019 CHEVROLET BOLT USED 1 $16,000
March 2020 2019 HYUNDAI IONIQ USED 1 $16,000
March 2020 2019 NISSAN LEAF USED 1 $16,000
April 2020 1978 CHEVROLET FB USED 1 $2,500
April 2020 1979 CHEVROLET PICKUP USED 1 $500
April 2020 1979 FORD FB USED 1 $250
April 2020 1984 INTL S-SERIES USED 1 $1,500
April 2020 2009 FORD ECONOLINE USED 1 $1,850
April 2020 2011 NISSAN LEAF USED 3 $13,244
April 2020 2012 CHEVROLET VOLT USED 1 $10,000
April 2020 2012 NISSAN LEAF USED 2 $11,440
April 2020 2013 NISSAN LEAF USED 5 $34,368
April 2020 2014 BMW I3 USED 2 $27,900
April 2020 2014 HONDA CIVIC USED 1 $9,210
April 2020 2014 NISSAN LEAF USED 1 $7,000
April 2020 2014 TOYOTA RAV4 EV USED 1 $16,000
April 2020 2015 NISSAN LEAF USED 1 $11,990
April 2020 2015 TESLA MODEL S USED 1 $16,000
April 2020 2015 VOLKSWAGEN E-GOLF USED 1 $11,250
April 2020 2016 BMW I3 USED 1 $14,799
April 2020 2016 CADILLAC ELR USED 1 $16,000
April 2020 2016 KIA SOUL EV USED 3 $34,125
April 2020 2016 NISSAN LEAF USED 2 $22,696
April 2020 2016 SMART FORTWO USED 1 $13,307
April 2020 2017 BMW I3 USED 3 $43,179
April 2020 2017 CHEVROLET BOLT USED 3 $48,000
April 2020 2017 CHEVROLET VOLT USED 4 $47,429
April 2020 2017 CHRYSLER PACIFICA USED 1 $16,000
April 2020 2017 FIAT 500 USED 1 $8,475
April 2020 2017 NISSAN LEAF USED 1 $14,140
April 2020 2018 CHEVROLET VOLT USED 1 $16,000
April 2020 2018 HONDA CLARITY USED 1 $16,000
April 2020 2018 NISSAN LEAF USED 1 $16,000
DOL - Use tax Page 27 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
April 2020 2019 NISSAN LEAF USED 1 $16,000
May 2020 1980 CHEVROLET VAN USED 1 $250
May 2020 1990 FORD F350 USED 1 $1,000
May 2020 1999 FORD F800 USED 1 $5,000
May 2020 2002 GMC TANKTRK USED 1 $1,500
May 2020 2006 FORD F450 USED 1 $15,000
May 2020 2011 NISSAN LEAF USED 3 $16,994
May 2020 2012 AZURE DYNAMICS TRANSIT CONNECT E USED 1 $10,941
May 2020 2012 CHEVROLET VOLT USED 4 $31,999
May 2020 2012 HONDA CIVIC USED 1 $8,797
May 2020 2012 NISSAN LEAF USED 3 $6,080
May 2020 2013 CHEVROLET VOLT USED 1 $12,676
May 2020 2013 NISSAN LEAF USED 6 $37,302
May 2020 2013 TESLA MODEL S USED 2 $32,000
May 2020 2014 BMW I3 USED 1 $12,833
May 2020 2014 CADILLAC ELR USED 1 $16,000
May 2020 2014 CHEVROLET SPARK EV USED 1 $7,000
May 2020 2014 NISSAN LEAF USED 3 $20,200
May 2020 2014 TESLA MODEL S USED 1 $16,000
May 2020 2014 TESLA SEDAN USED 1 $16,000
May 2020 2015 BMW I3 USED 1 $14,500
May 2020 2015 CHEVROLET VOLT USED 1 $14,639
May 2020 2015 FIAT 500 USED 1 $7,800
May 2020 2015 NISSAN LEAF USED 1 $9,471
May 2020 2016 CHEVROLET SPARK EV USED 2 $16,500
May 2020 2016 FORD FOCUS USED 1 $11,198
May 2020 2016 KIA SOUL EV USED 3 $35,390
May 2020 2016 NISSAN LEAF USED 2 $21,016
May 2020 2017 BMW I3 USED 1 $16,000
May 2020 2017 CHEVROLET BOLT USED 5 $68,300
May 2020 2017 CHEVROLET VOLT USED 5 $77,740
May 2020 2017 FIAT 500 USED 2 $15,980
May 2020 2017 NISSAN LEAF USED 6 $69,241
May 2020 2018 HONDA CLARITY USED 1 $16,000
May 2020 2018 TESLA MODEL 3 USED 1 $16,000
June 2020 1966 JEEP PICKUP USED 1 $1,500
June 2020 1967 CHEVROLET EL CAMINO USED 1 $4,800
June 2020 1972 CHEVROLET VAN USED 1 $500
June 2020 2003 GMC C5500 USED 1 $7,000
June 2020 2011 CHEVROLET EXPRESS G2500 USED 1 $8,000
June 2020 2011 NISSAN LEAF USED 5 $20,932
June 2020 2012 CHEVROLET VOLT USED 3 $18,281
June 2020 2012 NISSAN LEAF USED 3 $19,690
June 2020 2013 CHEVROLET VOLT USED 2 $24,040
June 2020 2013 FORD ECONOLINE USED 1 $11,302
June 2020 2013 NISSAN LEAF USED 6 $34,002
June 2020 2013 TESLA MODEL S USED 2 $32,000
June 2020 2013 TESLA SEDAN USED 1 $16,000
June 2020 2014 FIAT 500 USED 2 $13,880
June 2020 2014 FORD ECONOLINE USED 1 $12,513
DOL - Use tax Page 28 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
June 2020 2014 NISSAN LEAF USED 2 $14,450
June 2020 2015 CHEVROLET SPARK EV USED 1 $7,250
June 2020 2015 NISSAN LEAF USED 2 $17,750
June 2020 2015 SMART FORTWO USED 1 $4,000
June 2020 2016 CHEVROLET VOLT USED 1 $16,000
June 2020 2016 FORD ELDORADO USED 1 $16,000
June 2020 2016 KIA SOUL EV USED 1 $13,095
June 2020 2016 NISSAN LEAF USED 6 $69,131
June 2020 2016 SMART FORTWO USED 1 $13,307
June 2020 2016 TESLA MODEL S USED 1 $16,000
June 2020 2017 BMW I3 USED 3 $48,000
June 2020 2017 CHEVROLET BOLT USED 1 $16,000
June 2020 2017 CHEVROLET VOLT USED 3 $48,000
June 2020 2017 FIAT 500 USED 2 $14,678
June 2020 2017 NISSAN LEAF USED 3 $38,796
June 2020 2017 TESLA MODEL S USED 1 $16,000
June 2020 2018 BMW I3 USED 1 $16,000
June 2020 2018 CHEVROLET VOLT USED 1 $16,000
June 2020 2018 HONDA CLARITY USED 1 $15,900
July 2020 2019 VOLKSWAGEN E-GOLF NEW 1 $25,000
July 2020 2020 CHEVROLET BOLT NEW 2 $50,000
July 2020 2020 HYUNDAI IONIQ NEW 1 $25,000
July 2020 2020 TESLA MODEL 3 NEW 1 $25,000
July 2020 2001 FORD CROWN VICTORIA USED 1 $575
July 2020 2010 TESLA ROADSTER USED 1 $12,500
July 2020 2011 NISSAN LEAF USED 5 $27,041
July 2020 2012 CHEVROLET EXPRESS G2500 USED 1 $12,000
July 2020 2012 CHEVROLET VOLT USED 4 $32,870
July 2020 2012 NISSAN LEAF USED 2 $14,900
July 2020 2013 CHEVROLET VOLT USED 2 $21,470
July 2020 2013 FIAT 500 USED 1 $2,500
July 2020 2013 NISSAN LEAF USED 5 $31,842
July 2020 2013 TESLA MODEL S USED 6 $96,000
July 2020 2014 BMW I3 USED 2 $28,342
July 2020 2014 CHEVROLET VOLT USED 4 $33,886
July 2020 2014 NISSAN LEAF USED 5 $33,200
July 2020 2014 SMART FORTWO USED 1 $6,647
July 2020 2014 TESLA MODEL S USED 2 $31,000
July 2020 2015 CHEVROLET VOLT USED 1 $12,990
July 2020 2015 FIAT 500 USED 2 $17,294
July 2020 2015 NISSAN LEAF USED 4 $30,100
July 2020 2016 CHEVROLET SPARK EV USED 1 $4,000
July 2020 2016 CHEVROLET VOLT USED 2 $30,850
July 2020 2016 KIA SOUL EV USED 1 $12,481
July 2020 2016 NISSAN LEAF USED 3 $33,638
July 2020 2016 TESLA MODEL S USED 1 $16,000
July 2020 2016 VOLKSWAGEN E-GOLF USED 1 $12,840
July 2020 2017 BMW I3 USED 4 $64,000
July 2020 2017 CHEVROLET BOLT USED 3 $48,000
July 2020 2017 CHEVROLET VOLT USED 2 $30,000
DOL - Use tax Page 29 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
July 2020 2017 FIAT 500 USED 1 $8,588
July 2020 2017 KIA SOUL EV USED 1 $12,946
July 2020 2017 MERCEDES B250E USED 1 $16,000
July 2020 2017 NISSAN LEAF USED 5 $64,858
July 2020 2018 BMW I3 USED 2 $32,000
July 2020 2018 HONDA CLARITY USED 1 $16,000
July 2020 2020 CHEVROLET BOLT USED 1 $16,000
August 2020 2020 HYUNDAI KONA NEW 4 $100,000
August 2020 2020 NISSAN LEAF NEW 1 $25,000
August 2020 2020 TESLA MODEL 3 NEW 1 $25,000
August 2020 2011 NISSAN LEAF USED 5 $22,938
August 2020 2012 CHEVROLET EXPRESS G2500 USED 3 $12,898
August 2020 2012 CHEVROLET VOLT USED 1 $6,295
August 2020 2012 NISSAN LEAF USED 2 $14,490
August 2020 2012 TESLA MODEL S USED 1 $16,000
August 2020 2013 CHEVROLET VOLT USED 2 $13,158
August 2020 2013 NISSAN LEAF USED 9 $51,605
August 2020 2013 TESLA MODEL S USED 1 $16,000
August 2020 2014 BMW I3 USED 4 $49,500
August 2020 2014 CHEVROLET SPARK EV USED 1 $6,000
August 2020 2014 CHEVROLET VOLT USED 3 $26,700
August 2020 2014 FIAT 500 USED 2 $12,300
August 2020 2014 NISSAN LEAF USED 2 $12,382
August 2020 2014 TESLA MODEL S USED 2 $32,000
August 2020 2014 TOYOTA RAV4 EV USED 1 $16,000
August 2020 2015 BMW I3 USED 1 $10,000
August 2020 2015 CHEVROLET VOLT USED 1 $13,574
August 2020 2015 FIAT 500 USED 2 $14,043
August 2020 2015 NISSAN LEAF USED 3 $21,931
August 2020 2015 SMART FORTWO USED 2 $8,800
August 2020 2015 VOLKSWAGEN E-GOLF USED 1 $11,000
August 2020 2016 CHEVROLET VOLT USED 1 $15,000
August 2020 2016 NISSAN LEAF USED 1 $11,325
August 2020 2016 TESLA MODEL S USED 2 $32,000
August 2020 2016 VOLKSWAGEN E-GOLF USED 2 $14,486
August 2020 2017 BMW I3 USED 2 $16,000
August 2020 2017 CHEVROLET BOLT USED 8 $122,490
August 2020 2017 CHEVROLET VOLT USED 8 $120,248
August 2020 2017 CHRYSLER PACIFICA USED 1 $16,000
August 2020 2017 FIAT 500 USED 2 $19,980
August 2020 2017 KIA SOUL EV USED 3 $37,095
August 2020 2017 NISSAN LEAF USED 5 $61,011
August 2020 2017 TESLA MODEL S USED 1 $16,000
August 2020 2018 BMW I3 USED 3 $48,000
August 2020 2018 HONDA CLARITY USED 1 $16,000
August 2020 2018 NISSAN LEAF USED 2 $32,000
August 2020 2018 TESLA MODEL 3 USED 1 $16,000
August 2020 2018 TESLA MODEL X USED 1 $16,000
August 2020 2020 CHEVROLET BOLT USED 1 $16,000
September 2020 2019 NISSAN LEAF NEW 3 $74,758
DOL - Use tax Page 30 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model
New or
Used Count
Non-Taxable
Exempt Amount
September 2020 2019 VOLKSWAGEN E-GOLF NEW 1 $25,000
September 2020 2020 CHEVROLET BOLT NEW 4 $100,000
September 2020 2020 HYUNDAI KONA NEW 1 $25,000
September 2020 2020 KIA NIRO NEW 2 $50,000
September 2020 2020 TESLA MODEL 3 NEW 4 $100,000
September 2020 2021 MNNI COOPER NEW 1 $25,000
September 2020 2011 NISSAN LEAF USED 7 $33,988
September 2020 2012 CHEVROLET VOLT USED 1 $8,633
September 2020 2012 FSKR KARMA USED 1 $16,000
September 2020 2012 NISSAN LEAF USED 8 $45,950
September 2020 2013 CHEVROLET VOLT USED 1 $10,365
September 2020 2013 FORD FOCUS USED 1 $5,400
September 2020 2013 NISSAN LEAF USED 7 $34,574
September 2020 2013 TESLA MODEL S USED 2 $32,000
September 2020 2013 TESLA SEDAN USED 1 $0
September 2020 2014 CHEVROLET VOLT USED 1 $16,000
September 2020 2014 NISSAN LEAF USED 1 $8,011
September 2020 2015 CHEVROLET SPARK EV USED 1 $9,500
September 2020 2015 CHEVROLET VOLT USED 1 $12,500
September 2020 2015 NISSAN LEAF USED 8 $70,989
September 2020 2015 SMART FORTWO USED 1 $8,006
September 2020 2016 CHEVROLET VOLT USED 1 $16,000
September 2020 2016 NISSAN LEAF USED 2 $21,746
September 2020 2016 SMART FORTWO USED 1 $14,442
September 2020 2017 BMW I3 USED 1 $16,000
September 2020 2017 CHEVROLET BOLT USED 7 $111,800
September 2020 2017 CHEVROLET VOLT USED 3 $42,977
September 2020 2017 HYUNDAI IONIQ USED 1 $14,500
September 2020 2017 KIA SOUL EV USED 1 $11,840
September 2020 2017 NISSAN LEAF USED 7 $88,537
September 2020 2017 SMART FORTWO USED 1 $13,787
September 2020 2017 VOLKSWAGEN E-GOLF USED 1 $16,000
September 2020 2018 NISSAN LEAF USED 1 $16,000
September 2020 2018 TESLA MODEL 3 USED 2 $32,000
September 2020 2019 CHEVROLET BOLT USED 1 $16,000
September 2020 2019 NISSAN LEAF USED 1 $13,500
September 2020 2020 CHEVROLET BOLT USED 1 $16,000
Subtotal 1,425 $17,097,436
Total Exempt State Use Tax $1,111,333
DOL - Use tax Page 31 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model Count
Future Lease
Payment
August 2019 2019 CHEVROLET BOLT 1 $13,615
August 2019 2019 KIA NIRO EV 5 $51,395
August 2019 2019 NISSAN LEAF 68 $357,040
August 2019 2019 VOLKSWAGEN E-GOLF 12 $96,340
September 2019 2019 CHEVROLET BOLT 3 $21,616
September 2019 2019 NISSAN LEAF 36 $191,628
September 2019 2019 VOLKSWAGEN E-GOLF 5 $35,928
October 2019 2019 CHEVROLET BOLT 1 $6,189
October 2019 2019 KIA NIRO EV 2 $16,179
October 2019 2019 NISSAN LEAF 46 $285,487
October 2019 2019 VOLKSWAGEN E-GOLF 6 $51,730
November 2019 2019 CHEVROLET BOLT 1 $6,922
November 2019 2019 KIA NIRO EV 5 $46,770
November 2019 2019 NISSAN LEAF 45 $368,404
November 2019 2019 VOLKSWAGEN E-GOLF 6 $51,222
December 2019 2019 CHEVROLET BOLT 2 $21,579
December 2019 2019 KIA NIRO EV 8 $75,282
December 2019 2019 NISSAN LEAF 42 $305,251
December 2019 2019 VOLKSWAGEN E-GOLF 4 $34,868
December 2019 2020 TESLA MODEL 3 3 $31,062
January 2020 2019 KIA NIRO EV 3 $33,629
January 2020 2019 NISSAN LEAF 36 $280,961
January 2020 2019 VOLKSWAGEN E-GOLF 1 $10,275
January 2020 2020 CHEVROLET BOLT 9 $81,341
January 2020 2020 NISSAN LEAF 1 $4,250
February 2020 2019 CHEVROLET VOLT 1 $11,823
February 2020 2019 KIA NIRO EV 7 $60,168
February 2020 2019 NISSAN LEAF 38 $322,538
February 2020 2020 CHEVROLET BOLT 13 $127,929
February 2020 2020 NISSAN LEAF 9 $66,394
February 2020 2022 CHEVROLET BOLT 1 $9,489
March 2020 2019 KIA NIRO EV 6 $61,249
March 2020 2019 NISSAN LEAF 37 $253,224
March 2020 2020 CHEVROLET BOLT 1 $7,683
March 2020 2020 NISSAN LEAF 14 $89,824
March 2020 2022 NISSAN LEAF 1 $4,854
April 2020 2019 NISSAN LEAF 6 $45,231
April 2020 2020 CHEVROLET BOLT 2 $22,336
The data in this table reflect lease details submitted to the Department through taxpayer
returns received from August 1, 2019, through September 30, 2020.
Table 5: DOR - Estimated Future Cost of Leased Vehicles RCW 82.08.9999
DOR-Leased vehicles Page 32 of 33
Filing
Month
Filing
Year
Vehicle
Year Vehicle Make Vehicle Model Count
Future Lease
Payment
May 2020 2019 KIA NIRO EV 4 $43,833
May 2020 2019 NISSAN LEAF 18 $177,341
May 2020 2020 CHEVROLET BOLT 5 $60,624
May 2020 2020 NISSAN LEAF 6 $49,887
June 2020 2019 NISSAN LEAF 5 $41,501
June 2020 2020 CHEVROLET BOLT 3 $32,246
June 2020 2020 KIA NIRO EV 1 $15,911
June 2020 2020 NISSAN LEAF 4 $27,868
July 2020 2019 CHEVROLET BOLT 3 $34,035
July 2020 2019 KIA NIRO EV 4 $38,861
July 2020 2019 NISSAN LEAF 7 $64,023
July 2020 2019 VOLKSWAGEN E-GOLF 1 $14,011
July 2020 2020 CHEVROLET BOLT 8 $89,564
July 2020 2020 CHRYSLER PACIFICA HYBRID 2 $44,554
July 2020 2020 NISSAN LEAF 5 $27,824
August 2020 2019 KIA NIRO EV 2 $19,164
August 2020 2019 NISSAN LEAF 1 $11,597
August 2020 2019 VOLKSWAGEN E-GOLF 1 $9,451
August 2020 2020 CHEVROLET BOLT 4 $56,764
August 2020 2020 NISSAN LEAF 13 $84,397
Subtotal 584 $4,505,158
Total Exempt State Retail Sales Tax (Future Impact) $292,835
DOR-Leased vehicles Page 33 of 33