RCW 46.37.427
Studded tire fee.
Beginning July 1, 2016:
(1)(a) In addition to all other fees imposed on the retail sale of tires, a five dollar fee is imposed on the retail sale of each new tire sold that contains studs. For the purposes of this subsection, "new tire sold that contains studs" means a tire that is manufactured for vehicle purposes and contains metal studs, and does not include bicycle tires or retreaded vehicle tires.
(b) The five dollar fee must be paid by the buyer to the seller, and each seller must collect from the buyer the full amount of the fee. The fee collected from the buyer by the seller must be paid to the department of revenue in accordance with RCW 82.32.045; however, the seller retains ten percent of the fee collected.
(c) The portion of the fee paid to the department of revenue under (b) of this subsection must be deposited in the motor vehicle fund created under RCW 46.68.070.
(2) The fee to be collected by the seller, less the ten percent that the seller retains as specified in subsection (1)(b) of this section, must be held in trust by the seller until paid to the department of revenue, and any seller who appropriates or converts the fee collected to any use other than the payment of the fee on the due date is guilty of a gross misdemeanor.
(3) Any seller that fails to collect the fee imposed under this section or, having collected the fee, fails to pay it to the department of revenue by the date due, whether such failure is the result of the seller or the result of acts or conditions beyond the seller's control, is personally liable to the state for the amount of the fee.
(4) The amount of the fee, until paid by the buyer to the seller or to the department of revenue, constitutes a debt from the buyer to the seller. Any seller who fails or refuses to collect the fee as required with the intent to violate this section or to gain some advantage or benefit and any buyer who refuses to pay the fee due is guilty of a misdemeanor.
(5) The department of revenue must collect on the business excise tax return from the businesses selling new tires that contain studs at retail the number of tires sold and the fee imposed under this section. The department of revenue must incorporate into its audit cycle a reconciliation of the number of tires sold and the amount of revenue collected by the businesses selling new tires that contain studs.
(6) All other applicable provisions of chapter 82.32 RCW have full force and application with respect to the fee imposed under this section.
(7) The department of revenue must administer this section.
[ 2015 3rd sp.s. c 44 § 210.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Structure Revised Code of Washington
Chapter 46.37 - Vehicle Lighting and Other Equipment.
46.37.005 - State patrol—Additional powers and duties.
46.37.010 - Scope and effect of regulations—General penalty.
46.37.020 - When lighted lamps and signaling devices are required.
46.37.030 - Visibility distance and mounted height of lamps.
46.37.040 - Head lamps on motor vehicles.
46.37.070 - Stop lamps and electric turn signals required.
46.37.080 - Application of succeeding sections.
46.37.090 - Additional equipment required on certain vehicles.
46.37.100 - Color of clearance lamps, side marker lamps, backup lamps, and reflectors.
46.37.110 - Mounting of reflectors, clearance lamps, identification lamps, and side marker lamps.
46.37.120 - Visibility of reflectors, clearance lamps, identification lamps, and side marker lamps.
46.37.130 - Obstructed lights not required.
46.37.140 - Lamps, reflectors, and flags on projecting load.
46.37.150 - Lamps on vehicles—Parked or stopped vehicles, lighting requirements.
46.37.160 - Hazard warning lights and reflectors on farm equipment—Slow-moving vehicle emblem.
46.37.180 - Spot lamps and auxiliary lamps.
46.37.184 - Red flashing lights on fire department vehicles—Rear-facing blue lights—Combination.
46.37.185 - Green light on firefighters' private cars.
46.37.186 - Fire department sign or plate on private car.
46.37.187 - Green light, sign or plate—Identification card required.
46.37.188 - Penalty for violation of RCW 46.37.184 through 46.37.188.
46.37.190 - Warning devices on vehicles—Other drivers yield and stop.
46.37.191 - Implementing rules.
46.37.196 - Red lights on emergency tow trucks.
46.37.200 - Stop lamps and electric turn signals displayed.
46.37.210 - Additional lighting equipment.
46.37.215 - Hazard warning lamps.
46.37.220 - Multiple-beam road-lighting equipment.
46.37.230 - Use of multiple-beam road-lighting equipment.
46.37.240 - Single-beam road-lighting equipment.
46.37.260 - Alternate road lighting equipment.
46.37.270 - Number of lamps required—Number of additional lamps permitted.
46.37.280 - Special restrictions on lamps.
46.37.290 - Special lighting equipment on school buses and private carrier buses.
46.37.300 - Standards for lights on snow-removal or highway maintenance and service equipment.
46.37.310 - Selling or using lamps or equipment.
46.37.320 - Authority of state patrol regarding lighting devices or other safety equipment.
46.37.330 - Revocation of certificate of approval on devices—Reapproval, conditions.
46.37.340 - Braking equipment required.
46.37.351 - Performance ability of brakes.
46.37.360 - Maintenance of brakes—Brake system failure indicator.
46.37.365 - Hydraulic brake fluid—Defined—Standards and specifications.
46.37.369 - Wheels and front suspension.
46.37.375 - Steering and suspension systems.
46.37.380 - Horns, warning devices, and theft alarms.
46.37.390 - Mufflers required—Smoke and air contaminant standards—Definitions—Penalty, exception.
46.37.395 - Compression brakes (Jake brakes).
46.37.400 - Mirrors, backup devices.
46.37.410 - Windshields required, exception—Must be unobstructed and equipped with wipers.
46.37.420 - Tires—Restrictions.
46.37.4215 - Lightweight and retractable studs—Certification by sellers.
46.37.4216 - Lightweight and retractable studs—Sale of tires containing.
46.37.423 - Pneumatic passenger car tires—Standards—Exception for off-highway use—Penalty.
46.37.424 - Regrooved tires—Standards—Exception for off-highway use—Penalty.
46.37.425 - Tires—Unsafe—State patrol's authority—Penalty.
46.37.430 - Safety glazing—Sunscreening or coloring.
46.37.440 - Flares or other warning devices required on certain vehicles.
46.37.450 - Disabled vehicle—Display of warning devices.
46.37.467 - Alternative fuel source—Placard required.
46.37.470 - Air conditioning equipment.
46.37.480 - Headsets, earphones.
46.37.490 - Safety load chains and devices required.
46.37.495 - Safety chains for towing.
46.37.500 - Fenders or splash aprons.
46.37.505 - Child passenger restraint systems.
46.37.510 - Seat belts and shoulder harnesses.
46.37.517 - Body and body hardware.
46.37.518 - Street rod, custom, and kit vehicles—Optional and required equipment.
46.37.5185 - Street rod and custom vehicles—Blue dot taillights.
46.37.520 - Beach vehicles with soft tires—"Dune buggies"—Inspection and approval required—Fee.
46.37.522 - Motorcycles and motor-driven cycles—When head lamps and tail lamps to be lighted.
46.37.523 - Motorcycles and motor-driven cycles—Head lamps.
46.37.524 - Motor-driven cycles—Head lamps.
46.37.525 - Motorcycles and motor-driven cycles—Tail lamps, reflectors, and stop lamps.
46.37.527 - Motorcycles and motor-driven cycles—Brake requirements.
46.37.528 - Motorcycles and motor-driven cycles—Performance ability of brakes.
46.37.529 - Motor-driven cycles—Braking system inspection.
46.37.535 - Motorcycles, motor-driven cycles, or mopeds—Helmet requirements when rented.
46.37.537 - Motorcycles—Exhaust system.
46.37.539 - Motorcycles and motor-driven cycles—Additional requirements and limitations.
46.37.540 - Odometers—Disconnecting, resetting, or turning back prohibited.
46.37.550 - Odometers—Selling motor vehicle knowing odometer turned back unlawful.
46.37.560 - Odometers—Selling motor vehicle knowing odometer replaced unlawful.
46.37.570 - Odometers—Selling, advertising, using, or installing device registering false mileage.
46.37.590 - Odometers—Purchaser plaintiff to recover costs and attorney's fee, when.
46.37.600 - Liability of operator, owner, lessee for violations.
46.37.610 - Wheelchair conveyance standards.
46.37.620 - School buses—Crossing arms.
46.37.630 - Private school buses.
46.37.640 - Air bags—Definitions.
46.37.660 - Air bags—Replacement requirements, diagnostic system—Penalties.
46.37.670 - Signal preemption devices—Prohibited—Exceptions.
46.37.671 - Signal preemption device—Possession—Penalty.
46.37.672 - Signal preemption device—Use, sale, purchase—Penalty.
46.37.674 - Signal preemption device—Accident—Substantial bodily harm—Penalty.
46.37.675 - Signal preemption device—Accident—Death—Penalty.
46.37.680 - Sound system attachment.
46.37.685 - License plate flipping device—Unlawful use, display, sale—Penalty.