(1) Passenger motor vehicles used primarily for commuter ride sharing and ride sharing for persons with special transportation needs, as defined in RCW
46.74.010, are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning from the date of purchase.
(2) To qualify for the motor vehicle excise tax exemption for commuter ride-sharing vehicles, passenger motor vehicles must:
(a) Have a seating capacity of five or six passengers, including the driver;
(b) Be used for commuter ride sharing;
(c) Be operated either within:
(i) The state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter
70.94 RCW; or
(ii) In other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan; and
(d) Meet at least one of the following conditions:
(i) The vehicle must be operated by a public transportation agency for the general public;
(ii) The vehicle must be used by a major employer, as defined in RCW
70.94.524 as an element of its commute trip reduction program for their employees; or
(iii) The vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency serving the area where the employees live or work. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the commuter ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program.
(3) The registered owner of a passenger motor vehicle described in subsection (2) of this section:
(a) Shall notify the department upon the termination of the primary use of the vehicle in commuter ride sharing or ride sharing for persons with special transportation needs; and
(b) Is liable for the motor vehicle excise tax imposed under this chapter, prorated on the remaining months for which the vehicle is registered.
