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.
Tax due: The tax is due from the buyer on the value of the vehicle at the time of first use.
Value: the amount paid or contracted to be paid; if the purchase price does not represent the true value, the retail selling price of similar vehicles of like quality.
Audit: The Department of Revenue may review and audit declarations of buyers and sellers, with possible additional tax, interest and penalties as a result.
Place signed: Indicate the city and state for “place signed.”
| Question | Answer |
|---|---|
| Form Name | Form REV 32 2501 |
| Also Known As | REV 32 2501, WA REV 32 2501 |
| Issuing Agency | Washington State Department of Revenue |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 27 |
| Avg. time to fill out | 5 min |
| Edition | 7/13/26 |
| Issuing agency | Washington State Department of Revenue |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | REV 32 2501, Form 32 2501, Washington REV 32 2501, Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold |
| Official source | Form REV 32 2501 (Rev 7/13/26), Washington State Department of Revenue |
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