Washington—Sales and Use Tax: Taxability of Bus Lifts
Washington: A bus lift vendor is not required to collect Washington retail sales tax under the following circumstances:
- the vendor sells the bus lift to the public transit agency; and
- the vendor installs/attaches the bus lift at the transit facility.
A mass transit maintenance facility is treated as part of the public road system; therefore, the vendor that installs the bus lift is the consumer and must pay retail sales tax on the value of the lift. If the vendor only sells, but does not install/attach, the bus lift to the transit agency, they are required to collect sales tax on the sale of the bus lift.
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