SB5072 modifies tax obligations for abandoned vehicle sales by registered tow truck operators in Washington.

SB5072 amends Washington tax law to require registered tow truck operators to collect sales tax on abandoned vehicle sales at public auctions or to licensed vehicle wreckers, hulk haulers, or scrap processors. These sales are treated as sales of tangible personal property, not automobile towing and storage services. The bill also repeals certain uncodified sections from previous acts and specifies that the changes take effect on January 1, 2026.

SB5072 modifies tax obligations for abandoned vehicle sales by registered tow truck operators in Washington.

SB5072 amends Washington tax law to require registered tow truck operators to collect sales tax on abandoned vehicle sales at public auctions or to licensed vehicle wreckers, hulk haulers, or scrap processors. These sales are treated as sales of tangible personal property, not automobile towing and storage services. The bill also repeals certain uncodified sections from previous acts and specifies that the changes take effect on January 1, 2026.