Interstate transportation - shipments to ports

From the 2024 DOR Tax Exemption Study

an appropriate exemption certificate supported by identification as required by the Department of Revenue and signed by the purchaser or the purchaser's agent establishes the fact that the purchaser is a nonresident and that the vessel is for use outside of this state. A copy of the exemption certificate is to be retained by the dealer. Vessel purchased by nonresident entities (non-natural persons) Use permits cannot be obtained for vessels purchased by nonresident entities, such as corporations, limited liability companies, trusts, partnerships, etc. Vessel purchased from a private party A nonresident individual may purchase a vessel 30 feet or longer in Washington from someone other than a vessel dealer and claim the use tax exemption if they purchase a use permit from a licensed dealer within 14 days of the vessel purchase. Nonresident individuals bringing a vessel into Washington A nonresident individual who acquired a vessel of 30 feet or longer outside Washington may also purchase a one-year use permit. The nonresident individual must, however, purchase a permit from a licensed vessel dealer within 14 days of first entering Washington with the vessel. Purchasing a permit When