WA SB5072

Removes the prior sales tax exemption for abandoned vehicles sold by registered tow truck operators at public auction or to licensed vehicle wreckers, hulk haulers, or scrap processors

Reclassifies abandoned vehicle auction sales as sales of tangible personal property rather than automobile towing and storage services for tax purposes

Requires registered tow truck operators (and auction agents acting on their behalf) to collect retail sales tax on abandoned vehicle sales unless otherwise exempt

Allows 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

Takes effect January 1, 2026