The Department of Revenue Now Emails Documents to Reduce Response Time and Costs.

Communications from the Department of Revenue's Business Licensing Service are now sent through email, which offers a more streamlined approach that saves time, paper, and postage. License documents, letters, and business license renewal notices are now conveniently delivered via email to the designated email address linked with the licensee's SAW account.

You are now able to access licensing documents through your MyDOR account and you can conveniently reprint these documents whenever you need to. However, the Department of Revenue can still send out a paper business license if the licensee contacts the Department of Revenue to request one.

License holders are advised to ensure that their email address is up-to-date in their SAW profile in order to receive timely email reminders, correspondence, and license-related materials. In cases where there isn't a SAW web login associated with a MyDOR account, then the license document will be mailed to the address on file.

Use this link to verify your SAW email address: Update Your Account Information.

SB 5282: Authorizing Vehicle Dealers to File a Report of Sale - Effective July 23, 2023

Beginning on July 23, 2023, a vehicle dealer is now permitted to file a report of sale on behalf of an owner who trades in, sells, or otherwise transfers ownership of a vehicle to the dealer. This is optional and dealers are not required to file a report of sale on behalf of a vehicle owner.

If you choose to submit a report of sale on behalf of an owner, you must also collect and remit the required filing fees. The $13.25 filing fee to report the sale of a vehicle will be paid at the time the sale is reported. The report must be filed within 5 business days from the date of when the vehicle was received.

Filing a report of sale can be done online through the Department of Licensing's website and can be accessed here: Report a Vehicle Sale. The information you will need to file the report includes the license plate number, date of the sale or transfer, sale price or trade in value, your dealer name and address, an email address or printer to print the confirmation, and the VIN.

If you have any questions or need help in filing the report, call the Department of Licensing at 360-902-3770.

New Changes in the E-Permitting System Starting on June 29, 2023

Beginning on June 29, 2023, dealers will begin issuing the new temporary license plates through the existing E-permitting system. All dealers will be required to print these new temporary license plates through the E-permitting system and any outstanding E-permits in the system will be retained in the dealer's account and may be used for the new temporary license plates.

Would you like a preview of the new changes in the E-permitting system? Visit New Changes in the E-Permitting System to learn more about:

If you haven't already purchased the temporary license plate paper, visit Dealer Temporary License Plate Paper Supply Vendors for a list of paper supply vendors.

Paperless Notices from the Department of Revenue Starting in July

Beginning in July, the Department of Revenue's Business Licensing Service will begin sending license renewal notices and business licensing documents through email. As part of the Department of Revenue's ongoing efforts to optimize service and reduce waste, these documents will be sent to the email address associated with your business license account.

All users should review their contact information in their MyDOR account to ensure they receive communications at their preferred email address. To access your MyDOR account, visit MyDOR Login.

SHB 1790 Temporary License Plates - Changes to E-Permitting, Effective Date June 29, 2023

From the Department of Licensing: New information about important changes to E-permitting and replacing dealer temporary permits with temporary license plates:

Important Dates

The existing e-permitting system will begin issuing the new temporary license plates on June 29, 2023. There is no workaround, manual process, or alternate method to generate temporary permits in the e-permitting system on or after this date. Any unused paper dealer temporary permits in a dealer’s possession may be issued for valid purposes until 11:59pm PST on July 14, 2023, and are required to be registered in the system within 24 hours. Paper dealer temporary permits still affixed to a vehicle on September 1, 2023, will be deemed invalid.

This statewide change is a new process for all vehicle dealers, county auditors and sub-agents. Required customer fees remain the same.

Temporary License Plate Requirements and Process Changes
Temporary license plates must be printed on durable paper (remain unaltered in field conditions for a minimum of four months). Customers will receive up to two temporary license plates – one for the front and one for the back, dependent on standard vehicle plating requirements – and are placed outside the vehicle where permanent plates will be located.

To replace the previous paper dealer temporary permits (that were filled out by hand), a new “Unassigned temporary license plate” will be available through e-permitting. These plates are intended to be generated and printed in advance and must be filled out when placed on a vehicle. Unassigned temporary license plates must be registered with DOL within 24 hours of issuance to a vehicle. Unassigned temporary license plates are to be printed on the same durable paper to meet the statute requirements.

Additional Information:

Paper and Ink requirements:

Vehicle dealerships are encouraged to secure paper stock as soon as possible.

From IDEA:
We have compiled a list of paper supply vendors and our list can be accessed here: Temporary License Plate Paper Supply Vendors.

The Department of Licensing will be offering training for dealerships and vehicle licensing offices and recordings of the training will be made available once completed. You are also encouraged to sign up for email alerts from the Department of Licensing to receive rule change updates. You can sign up here: Listserv Vehicle & Vessel Rulemaking.

For questions, please give us a call at (509) 220-5530 or you can email the Department of Licensing directly at This email address is being protected from spambots. You need JavaScript enabled to view it..

SHB 1790 Temporary License Plates - Paper Supply Vendors

We have compiled a list of paper products that will work with the requirements for the new temporary license plates that will go into effect on June 29, 2023.

The Department of Licensing is NOT requiring dealers to purchase the paper products from one specific vendor (business, supplier, or association) and there are multiple vendors that can provide the paper stock that satisfies the statutory and printing requirements.

The paper requirements include:

• 8.5” x 11” size (full-size plate will be 6” x 11” with a 2.5” x 11” perforated tear-off that will contain additional information)
• White paper stock
• Sheets should come blank (no security features required)
• Paper must remain unaltered by weather conditions (no fading, no ripping, water resistant, heat and cold resistant)

While the regulation allows for paper that can be printed on laser or inkjet printers, the below paper products will only work with laser printers. Here are some vendors that offer the temporary license plate paper:

• Relyco REVLAR Temporary License Plate - Laser Printer Only with Tear-Out Record, Pack of 500.
• MBR Marketing Inc. Blank Printable Tear Resistant Temporary Tags for Car Dealerships, Pack of 100.
• Impact Dealer Solutions Temporary License Tags, Tear Resistant, Pack of 100. (Under "Choose Tag Style," select either 5 mils or 8 mils thick with 2 1/2" perforated on top or bottom.)

Regardless of which vendor you choose for your paper supply, you are required to ensure the durability and display requirements can be met.

In our communication with the DOL, they are working on addressing some of the questions and concerns related to these new temporary license plates. We will pass along the information when we know more.

SHB 1790: Replacing Temporary Permits with Temporary License Plates - Effective June 29, 2023

SHB 1790 was passed by the WA State Legislature during the 2022 legislative session. This bill replaces temporary permits, including dealer temporary permits, with temporary license plates. These new temporary license plates must be printed on durable paper material using a laser or inkjet printer and they must be displayed on the vehicle in the same manner as permanent license plates, on both the front and back of the vehicle.

Beginning on June 29, 2023, all dealers will be required to print these new temporary license plates through the E-services system. This is the same system that you use to print the E-permits now. Any outstanding E-permits will be retained in the dealer's account and may be used for the temporary license plates starting on July 1st. Additional temporary plates will be purchased through your local DOL subagent, just as you do with the E-permits.

The DOL recommends that dealers should secure the paper material as soon as possible in case of supply chain issues that might make it difficult to order and receive the paper by June 29th. There are multiple vendors that can provide the paper stock that satisfy the statutory and printing requirements. Currently, the DOL is not certifying any specific vendor or paper product as being acceptable. The DOL has contracted with Relyco for it's own initial supply.

The DOL states that the paper requirements must include:

• 8.5” x 11” size (full-size plate will be 6” x 11” with a 2.5” x 11” tear-off containing additional information.)
• White stock (matte finish preferred, but not required.)
• Sheets should come blank, no security features required.

Perforation locations are being finalized and will be shared by the DOL when available. The paper shall remain unaltered by field conditions with no fading, no ripping, and be water, heat and cold resistant while affixed to the vehicle.

We will be gathering a list of paper products that will comply with the requirements and post those on our website soon.

If you have any questions, please email the DOL at This email address is being protected from spambots. You need JavaScript enabled to view it. or give us a call or send us an email at This email address is being protected from spambots. You need JavaScript enabled to view it..

FTC Extends Deadline for Compliance with the New Safeguards Rule Provisions to June 9, 2023

The FTC reviewed their Safeguards Rule in 2021 and determined that it needed updating to be effective and relevant to how businesses safeguard their customers' sensitive information. Due to staffing shortages and supply chain issues, the FTC extended the deadline for the amended provisions to June 9, 2023.

The Safeguards Rule requires non-banking financial institutions to ensure the privacy of sensitive customer information. The phrase "financial institutions" includes auto dealers and any business that engages in financial-related activities. These businesses are required under the Safeguards Rule to establish a written information security program outlining their methods for protecting consumer data.

The extended deadline applies only to certain provisions of the revised Rule. Those provisions that have an extension include:

• Designating a qualified person to oversee their information security program.
• Developing a written risk assessment.
• Limiting and monitoring who can access sensitive customer information.
• Encrypting all sensitive information.
• Training security personnel.
• Developing an incident response plan.
• Periodically assessing the security practices of service providers.
• Implementing multi-factor authentication or another method with equivalent protection for anyone accessing customer information.

For more information on the details of what is required for complying with the updated provisions, visit FTC Safeguards Rule: What Your Business Needs to Know.

DOR Excise Tax Advisory on Retail Sales & Use Tax on Goodwill Vehicle Repairs

The Department of Revenue issued an Excise Tax Authority (ETA) for guidance on how Washington's retail sales & use tax laws apply to "goodwill repairs" that are performed by dealers.

The Department of Revenue defines goodwill repairs to mean "repairs or services performed on a vehicle by a dealer or manufacturer when those repairs or services are not covered by any warranty." Usually these types of repairs often have no contractual obligation and are authorized at the sole discretion of the dealer or manufacturer and the repair is free of charge.

When a goodwill repair is done on a vehicle, the customer does not owe retail sales tax on the repair because there is no sale being made to the customer since the repair is being made free of charge; however, there may be retail sales or use tax due by the dealer or manufacturer.

If a dealer provides a goodwill repair to a customer's vehicle, there is no retail sales tax due by the customer but the dealer does owe use tax on the value of the parts used to perform the repair if those parts were purchased with a reseller permit and no sales tax was paid by the dealer at the time of purchase for those parts. However, no use tax is due on labor the dealer provides to make the repair.

We reached out to the Department of Revenue for clarification on how this ETA applies in the situation where, as part of the condition of a retail vehicle sale, an independent motor vehicle dealer promises to make a repair on the vehicle a purchaser is buying from the dealer, and the promise to repair is done on the Due Bill form at time of vehicle purchase and, as negotiated at the time of vehicle purchase, the repair will be performed at a later date after the vehicle purchase and will be free of charge.

The Department of Revenue's response: Since the 'Due Bill' for repairs was negotiated at the time of sale as a condition of the sale, the parts the dealer pulled from their inventory in this situation are not subject to use tax. The fact that the repair is actually done at a later date, does not affect this. However, if the repairs were negotiated independently from the purchase of the vehicle, then the dealer would be subject to use tax on the parts pulled from their inventory.

The ETA also gives guidance to dealers when the goodwill repair is authorized by the manufacturer and completed by the dealer. The dealer may have obligations for collecting or owing retail sales or use tax in these situations.

The response we received from the Department of Revenue is not binding to any one specific dealer. If you would like a binding tax ruling on this specific situation for your dealership or if you would like a binding tax ruling on any question or issue you may have, visit Request a Tax Ruling.

For more information about this ETA, please visit Department of Revenue's ETA 3228.2021 Retail Sales and Use Tax on Goodwill Vehicle Repairs.