WA HB1769

Removes the previous exemption that excluded abandoned vehicle sales by registered tow truck operators from the definition of "sale" for tax purposes under RCW 82.04.040

Reclassifies abandoned vehicle auction sales by tow truck operators as sales of tangible personal property rather than automobile towing and storage services, making them subject to business and occupation (B&O) tax and retail sales tax collection requirements

Allows registered tow truck operators to deduct from taxable amounts any surplus proceeds required to be transmitted to the Department of Licensing under RCW 46.55.130 and 46.55.200

Preserves wholesale purchase treatment for licensed auto wreckers, scrap processors, and hulk haulers acquiring abandoned vehicles, exempting them from sales tax on these acquisitions

Takes effect January 1, 2026, and repeals related temporary provisions from 2019 and 2023 legislation