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STATE · SALES · ESSB 5801

WA Luxury Vehicle Tax (ESSB 5801)

Applies to sale, lease, or transfer of vehicles over $100K. Commercial vehicles and large trucks exempt. The companion aircraft luxury tax (10% over $500K) was repealed in the 2026 session.

Live Sales State
Latest year
Cumulative collected
8% on vehicles over $100K
Current rate
Years of data

About this revenue source

Applies to sale, lease, or transfer of vehicles over $100K. Commercial vehicles and large trucks exempt. The companion aircraft luxury tax (10% over $500K) was repealed in the 2026 session.

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: ESSB 5801

Effective: Jan 01, 2026

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
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Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
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Real-estate relevance

No direct RE link

Discussed in meetings

Real Briefings that mention this revenue source.
May 04, 2026
The May 4, 2026 Lynden City Council meeting featured a state lobbying presentation and routine administrative actions. The session included approval of previous meeting minutes, three consent agenda items involving ...
Apr 27, 2026
The Public Works and Natural Resources Committee tackled five significant infrastructure and environmental items in their April 27th meeting, with all receiving unanimous approval. The session was dominated by two major ...
Apr 23, 2026
The Bellingham Planning Commission held an informational meeting to review the draft 2026 Parks, Recreation & Open Space (PROS) Plan, which will guide the Parks Department's development over the next 20 years. Parks ...
Apr 20, 2026
The Lynden City Council's April 20, 2026 meeting focused primarily on infrastructure investments and routine administrative items. The centerpiece was approval of a substantial engineering contract with Reichhardt & ...
Apr 20, 2026
The April 20 City Council meeting was dominated by a comprehensive work session on the city's Growth Management Act-mandated comprehensive plan update, specifically focused on proposed zoning changes throughout the ...
Apr 15, 2026
The Ferndale City Council Finance and Administration Committee met for a brief 18-minute session to review two routine financial reports. Finance Director Danielle Ingham presented the first quarter 2026 Treasury ...
Apr 13, 2026
The Bellingham City Council conducted its regular meeting on April 13, 2026, processing a substantial agenda that included routine financial approvals, policy updates, and strategic planning initiatives. The meeting ...
Apr 13, 2026
The Bellingham City Council's Committee of the Whole addressed several governance and organizational improvements on April 13, 2026, including receiving a comprehensive report on the 2026 state legislative session and ...
Apr 13, 2026
The Public Works and Natural Resources Committee approved three significant infrastructure items that will advance sustainable forest management, reduce development costs, and improve downtown accessibility. The ...
Apr 06, 2026
The Lynden City Council's April 6, 2026 meeting featured a ceremonial oath of office for three police personnel and consideration of two significant infrastructure and finance items. Police Corporals Luke Buitenbos and ...

Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.