Washington Application for Refund of Use Tax

Application for Refund of Use Tax
REV 32-2485-1
Application for Refund of Use Tax

Application for Refund of Use Tax

Form 32 2485

Please attach a copy of title application showing proof of tax paid to the
County Auditor and proof of tax paid to another state if applicable. If
application is for a leased vehicle, attach proof of the lease. (See page 2
for documentation needed).

Compliance Procedures &
Administration
PO Box 47473
Olympia WA 98504-7473
Email: [email protected]

1 Applicant information
Name:

Address:
City:

State:

Zip:

Amount of use tax paid:

Amount of refund:

2 Vehicle description
License plate number:

Year:

Model:

3 Details of use payment

Make:

VIN Number:
(complete from validation stamped on application)

County where filed:

Date validated:

Local code:
Applicant believes and therefore submits that the tax in question was not legally due and owing for the
following reasons:

4 Signature

I hereby apply to the Department of Revenue for refund of Use Tax paid by me to the County Auditor
mentioned above, as agent for the Department of Revenue.
Applicant signature:
Date:

Phone number:
To request this document in an alternate format, please complete the form
dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711.

REV 32 2485 (4/6/22)				

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Application for Refund of Use Tax

5 Refund documentation needed

(Some of the More Common Refunds)
A copy of the registration certificate (or temporary permit when applicable) is needed in addition
to the following documentation.
1. 90 Day Exemption:
	
a. Proof of residency in other state (utility bills, rent receipts).
	
b. Proof of 90 days or more use in other state.
	
c. Proof when residency was established in Washington (rental agreement or house
	
closing statement, voter registration, utility deposit receipts).
2. Duplicate Payment:
	
a. Document showing tax previously paid.
3. Farm Auction:
	
a. Proof vehicle was purchased at a farm auction.
4. Gift:
	
a. Proof of tax paid by donor.
	
b. Affidavit of gift from donor.
5. Mobile Home:
	
a. Copy of mobile home excise tax affidavit filed at the county level.
6. Rescinded Sale:
	
a. Affidavit from seller stating full purchase price is being returned to the purchaser.
	
b. Copy of title signed back over to the seller.
7. Trades:
	
a. Affidavit of trade with year, make, model, identification number and to whom the
	
trade was made.
8. Value Overstated:
	
a. Documentation stating the selling price of the vehicle (bill of sale).
	
b. Proof of true value
		
1) Dealer appraisal
		
2) Estimate of repairs
		
3) Commonly used value guide showing retail value

REV 32 2485 (4/6/22)				

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