Concerning abandoned vehicles sold at auctions conducted by registered tow truck operators.

SB 5072 changes how Washington state taxes abandoned vehicles sold by registered tow truck operators. It reclassifies these sales from "automobile towing services" to "tangible personal property," requiring tow truck operators to collect standard sales tax on auction sales or sales to licensed scrap processors. This applies to vehicles sold at public auctions or to licensed wreckers, hulk haulers, or scrap processors under RCW 46.55.130. The bill clarifies that operators can deduct surplus proceeds paid to the Department of Licensing from taxable amounts.