Interstate transportation - shipments to ports

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Vessel Brokers And Dealers Nonresident Sales And Use Print Nonresident sales and use Vessel sales to nonresidents Nonresidents of Washington may purchase vessels and take delivery in Washington without paying sales tax or use tax when the vessel is U.S. Coast Guard documented or pre-registered by the state or country where the vessel will be principally used after the sale and the vessel will be removed from Washington within 45 days of delivery. Customs, moorage, fueling or other documentation may be used to show a boat has been removed from Washington if it identifies conclusively the particular boat in question and the date it entered into or was in another state or country. The date must be within 45 days of the boat having been purchased in Washington. Sellers must document a nonresident sale by obtaining the following: completed exemption certificate from the buyer (see individual and non-natural person examples); and a record of the required identification issued by the correct out-of-state jurisdiction (one piece must be a current operator's license or state identification with a photograph). In addition, the seller should watch for indication