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.


About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.

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