WASHINGTON STATE DEPARTMENT OF REVENUE

LOCAL SALES TAX CHANGE

Spokane County Public Transportation Benefit Area (PTBA) Local Sales Tax Boundary Change

Effective April 1 2008

Effective April 1 2008 the Spokane County Public Transportation Benefit Area (PTBA) has revised the boundaries of the PTBA to reflect the Spokane Urban Growth Boundary The PTBA revision represents a reporting change only the rates have not changed The new boundaries are defined by the map enclosed with this special notice

Due to the boundary change persons or businesses within the Unincorporated Spokane County Revenue Development Area (RDA) will be subject to a new location code

How to Report

Businesses that report retail sales (other than sales or leases of motor vehicles) will need to report using the following location code and tax rate

Location Location Code Number Local Sales Tax Rate State Sales Tax Rate Total Sales

Tax Rate

Unincorporated Areas 3200 015 065 080 Unincorporated RDA 3290 015 065 080 Unincorporated PTBA 3232 021 065 086 Unincorporated PTBA RDA 3293 021 065 086 Airway Heights 3201 021 065 086 Cheney 3202 021 065 086 Deer Park 3203 015 065 080 Fairfield 3204 015 065 080 Latah 3205 015 065 080 Liberty Lake 3212 021 065 086 Liberty Lake RDA 3292 021 065 086 Medical Lake 3206 021 065 086 Millwood 3207 021 065 086 Rockford 3208 015 065 080 Spangle 3209 015 065 080 Spokane (City) 3210 021 065 086 Spokane Valley 3213 021 065 086 Waverly 3211 015 065 080

(more) State of Washington Taxpayer Account Administration Phone 1-800-647-7706 PO Box 47476 Olympia WA 98504-7476

For tax assistance visit httpdorwagov or call 1-800-647-7706 To inquire about the availability of this document in an alternate format for the visually impaired please call (360) 705-6715 Teletype (TTY) users please call 1-800-451-7985

(PD 2-28-08)

Special Reporting Instructions for Sales or Leases of Motor Vehicles

Businesses that report sales or leases of motor vehicles (for up to the first thirty-six months of the lease) will need to report using the following location code and tax rate

Location Location Code Number Local Sales Tax Rate State Sales Tax Rate Total Sales

Tax Rate Unincorporated Areas 3260 014 065 079 Unincorporated RDA 3297 014 065 079 Unincorporated PTBA 3282 020 065 085 Unincorporated PTBA RDA 3296 020 065 085 Airway Heights 3261 020 065 085 Cheney 3262 020 065 085 Deer Park 3263 014 065 079 Fairfield 3264 014 065 079 Latah 3265 014 065 079 Liberty Lake 3272 020 065 085 Liberty Lake RDA 3294 020 065 085 Medical Lake 3266 020 065 085 Millwood 3267 020 065 085 Rockford 3268 014 065 079 Spangle 3269 014 065 079 Spokane (City) 3270 020 065 085 Spokane Valley 3273 020 065 085 Waverly 3271 014 065 079

Below is an example of how to report local retail sales tax on your excise tax return assuming sales of motor vehicles total $50000 and repairs total $10000 in Liberty Lake RDA

Represents retail Location Code Taxable Amount Local Rate Tax Due City or Co

3292 10000 00 021 210 00 3294 50000 00 020 1000 00

TOTAL TAXABLE 60000 00 TOTAL 1210 00

salesservices

Represents only motor vehicle salesleases

Tax Classification Taxable Amount Rate Tax Due Motor Vehicle SalesLeases (eff 7103) 50000 00 003 150 00

Note The three-tenths of one percent (003) Motor Vehicle SalesLease Tax that was implemented July 1 2003 still applies to the sale lease or rental of motor vehicles

To determine the proper codes and rates of local sales tax you may access our Tax Rate Lookup Tool located at httpdorwagov On the home page click on the Find a sales tax rate (GIS) link

This notice is being sent to businesses that have reported local sales or use tax to location codes 3200 and 3232 within the last year

If you have questions or if Sales Tax Collection Schedules are needed please go to our web site at httpdorwagov or call the Department of Revenue at 1-800-647-7706

State of Washington Taxpayer Account Administration Phone 1-800-647-7706 PO Box 47476 Olympia WA 98504-7476

For tax assistance visit httpdorwagov or call 1-800-647-7706 To inquire about the availability of this document in an alternate format for the visually impaired please call (360) 705-6715 Teletype (TTY) users please call 1-800-451-7985

(PD 2-28-08)

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Spokane County Revised PTBA Boundary

Effective April 1 2008

Jergens

Hazard

Lane Park

Millwood

Spokane Valley

Dor

set

Ced

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Addi

son

Shad

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Unincorporated RDAUnincorporated PTBA RDA

Liberty Lake RDA Liberty Lake

Brown Hollow

Spokane

Airway Heights 16th

65th

Medical Lake

Unincorporated RDA Unincorporated PTBA RDA

Legend Liberty Lake RDA Drumhell rSpokan ee County PTBA Cheney

Liberty LakeUnincorporated RDA

Unincorporated PTBA RDA

Liberty Lake RDA