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PDFWAC 308-77-112

Power take-off (PTO) use.

(1) What is PTO use? It is fuel used in a motor vehicle engine to operate auxiliary equipment. The equipment must be fueled by the propulsion tank of the motor vehicle.
(2) What is not considered auxiliary equipment? Equipment such as air conditioning, power steering, generator, etc., that are considered integral to the operation of the vehicle.
(3) What formula does the department use in determining PTO usage? The tax exemption is calculated as a percentage of the total Washington taxable fuel:
Cement mixer
25%
Fire trucks (private)
25%
Mobile cranes
25%
Garbage trucks (with load compactor)
25%
Sewer cleaning truck/jet vactor
25%
Super suckers
25%
Line truck with digger/derrick or aerial lift
20%
Log truck with self loader
20%
Refrigeration trucks
20%
Sweeper trucks (must be motor vehicle)
20%
Boom truck/block boom
15%
Bulk feed truck
15%
Dump trailers
15%
Dump trucks
15%
Hot asphalt distribution truck
15%
Leaf truck
15%
Lime spreader
15%
Pneumatic tank truck
15%
Salt spreader on dump truck
15%
Seeder truck
15%
Semiwrecker
15%
Service truck with jack hammer/drill
15%
Snow plow
15%
Spray truck
15%
Tank transport
15%
Tank trucks
15%
Truck with PTO hydraulic winch
15%
Wrecker
15%
Car carrier with hydraulic winch
10%
Carpet cleaning van
10%
Others
7.5%
(4) What if my fuel consumption is greater than the percentages indicated above? If you can provide satisfactory documentation and records to show that the fuel consumed by the PTO is greater than the percentages indicated, the department may grant the higher percentage on a case-by-case basis.
(5) What documents must accompany the refund claims? All claims must be accompanied by valid purchase invoices to cover the total gallons of fuel purchased, except that invoices for fuel used in fuel oil delivery trucks or when measured by a metering device need only be equal to or greater than the gallons claimed as refundable. A support schedule for Washington PTO and power pumping credits must accompany each claim for refund.
(6) What records do I need to keep? All individual vehicle mileage and fuel records that reflect total mileage, total fuel, Washington taxable mileage, and Washington taxable fuel by vehicle.
[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 308-77-112, filed 6/9/16, effective 7/10/16; WSR 09-07-075, § 308-77-112, filed 3/16/09, effective 4/16/09; WSR 01-22-073, § 308-77-112, filed 11/1/01, effective 12/2/01.]
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