Form 32 2501 at a glance
What it is: Form 32 2501, Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold, is a declaration by the buyer and the seller of the value of the used vehicle sold.
Washington law (Chapter 82.12 RCW) imposes a use tax on vehicles purchased from persons who are not required to collect the retail sales tax.
The tax is due from the buyer on the value of the vehicle at the time of first use.
This form must be completed entirely in order to be valid.
A filled-in Form 32 2501 example: a seller and a buyer declare the value of a used car
How to fill out Form 32 2501, box by box
Description of vehicle
Under Description of vehicle, enter the Make, Model, Year and Vehicle Identification Number.
Enter the Amount paid and the Date of sale, and Describe condition of vehicle (example: needs new engine, bodywork etc.).
RCW 82.12.010(7)(a) defines “value of the article used” for use tax purposes. Value means the amount paid or contracted to be paid for the vehicle.
Seller's information and Buyer's information
Under Seller's information and Buyer's information, enter the Name(s), Address, City, State, Zip and Phone for each.
The signatures
Under SIGN, the seller signs on the Seller's signature line and the buyer signs on the Buyer's signature line; each enters the Date and the Place signed.
For Place signed, indicate the city and state.
The following statements are made under the laws of the State of Washington: “I declare, under penalty of perjury, that the above amount is the total amount paid or contracted to be paid for the described vehicle.” The above amount is the one you entered under Amount paid.
If your situation is different
The purchase price does not represent the true value of the vehicle
If the purchase price does not represent the true value of the vehicle acquired, the value is to be determined as nearly as possible according to the retail selling price at place of use of similar vehicle(s) of like quality and character.
Common questions about Form 32 2501
Is there a penalty?
The Department of Revenue may, based on this statutory provision, review and audit declarations of buyers and sellers regarding value of used vehicles sold with possible additional tax, interest and penalties as a result.
Sources
[1] Form 32 2501 (REV 32 2501 (7/13/26)), Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold, Washington State Department of Revenue (the Official source link on this page).