Washington State
Department of Revenue
Declaration of Buyer and Seller
Compliance Procedures & Admin.
PO Box 47473
Regarding Value of Used Vehicle Sold
Olympia WA 98504-7473
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 State Zip
Phone ( )
Buyer’s Name(s) (please print)
Address
City State Zip
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 call (360) 705-6718.
REV 32 2501 (04/05/11)
