Washington – Exemption for Automotive Adaptive Equipment for Disabled Veterans

SALT Report 2687 – The Washington Department of Revenue issued guidance regarding the sales and use tax exemption for add-on automotive adaptive equipment sold to disabled veterans and disabled members of the armed forces.  Pursuant to Senate Bill 5072, the exemption applies to sales of adaptive equipment, installation charges, and repair charges so long as the following conditions are met:

  • The equipment is prescribed by a physician,
  • The equipment qualifies as add-on automotive adaptive equipment, and
  • The eligible purchaser is reimbursed in whole or in part by the U.S. Department of Veterans Affairs, or other federal agency and the reimbursement is paid directly to the seller

The exemption for add-on automotive adaptive equipment includes the equipment and modifications necessary to help physically challenged people enter, exit, or safely operate a motor vehicle. For example:

  • Wheelchair lifts and restraints
  • Ramps
  • Under vehicle lifts
  • Power door openers
  • Power seats
  • Lowered floors
  • Raised roofs and 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 breaking
  • Voice- activated controls
  • Digital driving systems

All sellers making these tax-exempt sales are required to:

  • Obtain a completed Buyer’s Retail Sales Tax Exemption Certificate from the purchaser,
  • File their excise tax return with the Department electronically,
  • Report their total gross sales on their return and deduct their exempt sales from their reported gross sales, and
  • Keep a copy of the exemption certificate with their business records for the five years following the date of the exempt sale

This exemption is effective August 1, 2013 and expires on July 1, 2018.

For Further Information

Washington Department of Revenue – Special Notice