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

Ford

Vehicle Identification Number

F350 super cab
1FTWX33F9YEA59537

Seller’s Name(s) (please print)

Paul Prokopovich

Make

Model

PO Box 96
Burley

2000

Year

Address
City

Phone

(

State

WA

Zip

98322

253 ) 403-1254

Buyer’s Name(s) (please print)
Address
City
Phone

State
(

Zip

)

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