1. (1) What is PTO use? It is fuel used in a motor vehicle engine to operate auxiliary equipment. The equipment must be fueled by the propulsion tank of the motor vehicle.
2. (2) What is not considered auxiliary equipment? Equipment such as air conditioning, power steering, generator, etc., that are considered integral to the operation of the vehicle.

3. (3) What formula does the department use in determining PTO usage? The tax exemption is calculated as a percentage of the total Washington taxable fuel:

   Cement mixer	25%
   Fire trucks (private)	25%
   Mobile cranes	25%
   Garbage trucks (with load compactor)	25%
   Sewer cleaning truck/jet vactor	25%
   Super suckers	25%
   Line truck with digger/derrick or aerial lift	20%
   Log truck with self loader	20%
   Refrigeration trucks	20%
   Sweeper trucks (must be motor vehicle)	20%
   Boom truck/block boom	15%
   Bulk feed truck	15%
   Dump trailers	15%
   Dump trucks	15%
   Hot asphalt distribution truck	15%
   Leaf truck	15%
   Lime spreader	15%
   Pneumatic tank truck	15%
   Salt spreader on dump truck	15%
   Seeder truck	15%
   Semiwrecker	15%
   Service truck with jack hammer/drill	15%
   Snow plow	15%
   Spray truck	15%
   Tank transport	15%
   Tank trucks	15%
   Truck with PTO hydraulic winch	15%
   Wrecker	15%
   Car carrier with hydraulic winch	10%
   Carpet cleaning van	10%
   Others	7.5%

4. (4) What if my fuel consumption is greater than the percentages indicated above? If you can provide satisfactory documentation and records to show that the fuel consumed by the PTO is greater than the percentages indicated, the department may grant the higher percentage on a case-by-case basis.
5. (5) What documents must accompany the refund claims? All claims must be accompanied by valid purchase invoices to cover the total gallons of fuel purchased, except that invoices for fuel used in fuel oil delivery trucks or when measured by a metering device need only be equal to or greater than the gallons claimed as refundable. A support schedule for Washington PTO and power pumping credits must accompany each claim for refund.
6. (6) What records do I need to keep? All individual vehicle mileage and fuel records that reflect total mileage, total fuel, Washington taxable mileage, and Washington taxable fuel by vehicle.

[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 308-77-112, filed 6/9/16, effective 7/10/16; WSR 09-07-075, § 308-77-112, filed 3/16/09, effective 4/16/09; WSR 01-22-073, § 308-77-112, filed 11/1/01, effective 12/2/01.]