So, the law is terribly written, but I've reread it (and the underlying legalese) at least a dozen times now. Here's how it works:
+ "Are charges for accessories exempt?Accessories purchased as part of the purchase of a qualifying vehicle are exempt from sales tax, if the selling price or fair market value of the vehicle, including the charge for the accessories, does not exceed the cap amount."
+ "In addition, the vehicle must be sold or valued at $45,000 or less if new and $30,000 or less if used.
Manufacturer and distributor rebates are part of the selling price. The amount of the rebate is not allowed to be used in any way to reduce the sales price or value.
The selling price includes delivery charges or any other services necessary to complete the sale (
RCW 82.08.010)."
What does this mean? Base price doesn't matter. What matters is how much the car is being sold for our the door, inclusive of doc & delivery fees. Your total, after accessories, doc, and delivery, must not exceed $45k, or you will not qualify for any of the tax rebate. If you do qualify, I believe that taxes for optional accessories included in the purchase are waived. That's where the base price matters - since they're not taxing options, the base price is what you would pay tax on, and the tax rebate would be subtracted from the taxes of the base price...........but only if all of the above does not exceed $45k. Does that make sense?