Minimum to file excise tax return

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Vessel Brokers And Dealers Use Permits For Vessels Owned By Nonresident Individuals Print Use permits for vessels owned by nonresident individuals This discussion explains the one-year retail sales tax exemption for certain vessels (30’ or longer) purchased in Washington by nonresident individuals. A comparable use tax exemption is also available for vessels brought into Washington by nonresident individuals ( RCW 82.08.700 and RCW 82.12.700 ) Vessels purchased in Washington by nonresident individuals Vessel purchased from a licensed dealer A nonresident individual may purchase a vessel 30 feet or longer without paying sales tax if they purchase a use permit from the dealer. RCW 82.08.700 does not allow a nonresident individual who purchases a vessel 30 feet or longer from a vessel dealer to separately purchase a use permit from another vessel dealer. The purchase of the vessel and the purchase of the use permit are to occur at the same time. The customer at the time of purchase must make an irrevocable election to purchase the use permit or to take the exemption in either RCW 82.08.0266 (for residents of other states) or 82.08.02665 (for residents of