Washington – Exemption for Disabled Veterans and Military Personnel

SALT Report 2485 – The state of Washington is providing a sales and use tax exemption for disabled veterans and members of the armed forces for purchases of “add-on automotive adaptive equipment” that will allow a physically challenged person to safely operate a motor vehicle.

The exemption only applies if the eligible purchaser will be reimbursed by the United States Department of Veteran’s Affairs, or another federal agency, and the reimbursement is paid directly by the federal agency to the seller.

Add-on automotive adaptive equipment is defined as equipment installed in a motor vehicle that allows a physically challenged person to enter, exit, or safely operate a motor vehicle. This includes: wheelchair lifts, wheelchair restraints, ramps, under vehicle lifts, power door openers, power seats, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, chest and shoulder harnesses, parking brake extensions, dual battery systems, steering devices, reduced and zero effort steering and braking, voice-activated controls, and digital driving systems.

However, the exemption does not include motor vehicles and equipment installed in a motor vehicle by the manufacturer.

The exemption is effective August 1, 2013.

For Further Information

Washington State Legislature – Senate Bill 5072