Welcome to Tesla Motors Club
Discuss Tesla's Model S, Model 3, Model X, Model Y, Cybertruck, Roadster and More.
Register

Buying UMC in WA should be exempt from Sales Tax? How-to?

This site may earn commission on affiliate links.
Hi - A question to the experienced ones here..
I was wondering whether the purchase in WA of a UMC should be exempted for sales taxes.

Alternative Fuels Data Center

and the matching form seems to be
http://dor.wa.gov/Docs/Forms/ExcsTx/ExmptFrm/BuyersRetailTxExmptCert_E.pdf


Here is the invoice detail.
1x NEMA 5-20 for $ 45.00 each
1x NEMA 10-30 for $ 45.00 each
1x Mobile Connector Bundle for $ 650.00 each

All items : $ 740.00 USD
Tax : $ 72.67 USD
Shipping : $ 25.00 USD
Total : $ 837.67 USD

Is there anything I should do to try to get those $72 back or did I miss an earlier step in the process already?
 
Just for clarity for the purposes of the sales tax the RCW that applies is here:
RCW 82.08.816: Exemptions — Electric vehicle batteries and infrastructure. (Expires January 1, 2020.)


With the following relevant bits:

(1) The tax imposed by RCW 82.08.020 does not apply to:

...

(d) The sale of tangible personal property that will become a component of electric vehicle infrastructure during the course of installing, constructing, repairing, or improving electric vehicle infrastructure.

(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certification in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

...

(c) "Electric vehicle infrastructure" means structures, machinery, and equipment necessary and integral to support an electric vehicle, including battery charging stations, rapid charging stations, and battery exchange stations.

While initially I'd have expected that the UMC and Chademo adapter wouldn't have qualified they do appear to since "electric vehicle infrastructure" is so broadly defined.

However, based on the way the law is written Tesla can't just give you this exemption automatically, you have to provide them with the exemption certificate. Though it'd be nice if Tesla would prompt people for that.
 
Has anyone got an indication on getting the current WA Sales Tax exemption to apply to the Dual Charger upgrade as an accessory order? If the UMC and CHAdeMO qualify, the Dual Charger may as well.
 
Has anyone got an indication on getting the current WA Sales Tax exemption to apply to the Dual Charger upgrade as an accessory order? If the UMC and CHAdeMO qualify, the Dual Charger may as well.

Previously I assumed it wouldn't because I didn't bother to really think about the definition of "electric vehicle infrastructure". I'd just assumed that "electrical vehicle infrastructure" was defined to be things you installed at a specific location. But the actual definition is so broad.

Obviously this is rather open for interpretation by the state. But I doubt they'll look too hard at someone making a sales tax exemption request for electric vehicle infrastructure for something sold by Tesla. So I think taking it would be rather safe.
 
You just need to send mail to [email protected] and present this information to them. They will send you back a DOR form to fill out then you can get your $72 back. Pretty simple. Also the Chademo adapter also qualifies as sales tax except and I was able to get my tax back on that easily.

Great, thanks!

So far I've claimed the tax on:
- Electric installation of NEMA 14-50
- Buying a UMC from TeslaMotors.com
- JESLA conversion

Some offer it automatically others take prompting.
 
You can obtain the EV sales tax exemption "Certificate" directly from the WA Dept of Revenue website. See http://dor.wa.gov/docs/forms/excstx/exmptfrm/buyersretailtxexmptcert_e.pdf. Then you provide that to the sales and you will not have to pay the sales tax. Easier and better than getting the tax back later. There is no question that the dual charger and UMC are intended to be exempt.

Thanks internauts, some sites like Tesla's online store don't give the option not to pay tax up front but it's zero hassle to get it refunded later. Probably not worth it for them to customize the checkout process for every odd state rebate strategy.
 
Has anyone got an indication on getting the current WA Sales Tax exemption to apply to the Dual Charger upgrade as an accessory order? If the UMC and CHAdeMO qualify, the Dual Charger may as well.
If you buy the twin charger as an upgrade when you order the car, there is no sales tax (or at least there wasn't, so long as the exemption lasts). However, if you buy the upgrade after the car has been delivered, you get no exemption. I tried, was denied, and then requested a formal letter ruling, which held that the upgrade does not meet the definition of infrastructure. However, I expect no problem on getting the exemption on the adapter. I got an exemption on the Roadster adapter. Thanks for reminding me to apply.
 
Ok, so I'm buying the chademo adapter, I assume I just need to check box 2b, and sign the form, return it to Tesla with the purchase?
I forwarded the scanned form to Tesla as a reply to the original emailed invoice and they processed a refund for the tax. I don't think there is a way to attach or append the form to the original order.