Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-261 - Commute trip reduction incentives

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the various commute trip
			 reduction incentives.
			 RCW
			 82.04.355 and
			 82.16.047 exempt amounts received
			 from providing ride sharing, or ride sharing for persons with special
			 transportation needs, from business and occupation (B&O) tax and public
			 utility tax (PUT).
			 RCW
			 82.08.0287 and
			 82.12.0282 provide sales and use
			 tax exemptions for sales or use of passenger motor vehicles as ride sharing
			 vehicles. Finally, chapter 82.70 RCW provides commute trip reduction incentives
			 in the form of B&O tax or PUT credits in connection with ride sharing,
			 public transportation, car sharing, and nonmotor-ized commuting.
(2)
Definitions.
For the
			 purposes of this rule, the following definitions apply:
(a)
"Car sharing"
means a
			 membership program intended to offer an alternative to car ownership under
			 which persons or entities that become members are permitted to use vehicles
			 from a fleet on an hourly basis.
			 RCW
			 82.70.010.
(b)
"Nonmotorized commuting"
means commuting to and from the workplace by an employee, by walking or
			 running, or by riding a bicycle or other device not powered by a motor.
			 "Nonmotorized commuting" does not include teleworking, which is a program where
			 work functions normally performed at a traditional workplace are instead
			 performed by an employee at his or her home, at least one day a week for the
			 purpose of reducing the number of trips to the employee's workplace.
			 RCW
			 82.70.010.
(c)
"Public transportation"
means the transportation of packages, passengers, and their incidental baggage,
			 by means other than by charter bus or sight-seeing bus, together with the
			 necessary passenger terminals and parking facilities or other properties
			 necessary for passenger and vehicular access to and from such people moving
			 systems.
"Public transportation" includes passenger services of the
				Washington state ferries and passenger-only ferry services for those public
				transportation benefit areas eligible to provide passenger-only ferry service
				under RCW
				36.57A.200.
				RCW
				82.70.010.
(d)
(i)
"Ride sharing"
means a carpool or vanpool arrangement whereby one
			 or more groups not exceeding 15 persons each, including the drivers, and not
			 fewer than three persons, including the drivers, are transported in a passenger
			 motor vehicle with a gross vehicle weight not exceeding 10,000 pounds.
			 RCW
			 46.74.010(2). See subsection
			 (4)(b) of this rule for increased minimum group size requirements in some
			 circumstances. "Ride sharing" includes ride sharing on Washington state
			 ferries. RCW
			 82.70.010(6).
(ii) Ride sharing does not include
			 transportation provided in the normal course of business by entities subject to
			 chapters 46.72A (limousines), 48.177 (commercial transportation services),
			 81.66 (private, nonprofit transportation providers that receive compensation
			 for transporting persons with special transportation needs), 81.68 (auto
			 transportation companies), 81.70 (passenger charter and excursion carriers),
			 and 81.72 (taxicabs) RCW, or offer peer-to-peer car sharing. "Peer-to-peer car
			 sharing" means motor vehicle owners making their motor vehicles available for
			 persons to rent for short periods of time.
(e)
"Ride sharing for persons with
			 special transportation needs"
means an arrangement, whereby a group of
			 persons with special transportation needs, and their attendants, is transported
			 by a public social service agency or a private, nonprofit transportation
			 provider, in a passenger motor vehicle as defined by the department of
			 licensing to include small buses, cutaways, and modified vans not more than 28
			 feet long. The driver need not be a person with special transportation needs.
			 RCW
			 46.74.010.
(i)
"Private, nonprofit transportation
			 provider"
means any private, nonprofit corporation providing
			 transportation services for compensation solely to persons with special
			 transportation needs.
			 RCW
			 81.66.010.
(ii)
"Persons with special
			 transportation needs"
means those persons, including their personal
			 attendants, who because of physical or mental disability, income status, or
			 age, are unable to transport themselves or to purchase appropriate
			 transportation.
			 RCW
			 81.66.010.