Constitutional exemptions

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Auto Dealers Miscellaneous Print Miscellaneous Dual residents Many persons claim residency in both Washington and another state by virtue of spending near equal amounts of time in each state. In state delivery When such a person buys and takes possession of a vehicle in the state of Washington, the retail sales tax and B&O tax are due. Out of state delivery If the dual resident purchases the vehicle in Washington and has the seller (dealer) deliver the vehicle to him/her outside the state of Washington, no retail sales tax is charged at the time of sale and no B&O tax is due. The sale and delivery outside the state must be documented as described in WAC 458-20-193 . The Washington dealer may not order or place Washington license plates on the vehicle. If Washington plates are on the vehicle, the dealer must remove them. The dealer must also document such removal. This documentation may simply be a filed photocopy of the plates after they have been removed. The buyer cannot take possession or use the vehicle in Washington before shipment outside the state. If the dealer is involved in obtaining Washington Licensing, or Washington license plates are att