Washington use tax is intended to supplement the retail sales tax by imposing the same tax rate upon the first "use" of property recevied as a gift within Washington, where the donor has not paid retail sales or use tax with respect to such property. See WAC 458-20-178. If, on the other hand, a donor has paid retail sales or use tax with respect to the gifted property, the property generally should be exempt from Washington use tax under WAC 458-20-178(7)(d). Nevertheless, in the case of a vehicle the donee will have to establish proof of the exemption when they title the vehicle with the Washington Department of Licensing. According to the Department of Licensing website at www.dol.wa.gov/vehicleregistration/usetax.html, if the donor owned the vehicle for 7 years or more and is from a state or province which imposes a sales tax, it will be assumed that tax was paid on such vehicle and no additional proof is required.