// Exemption

Mortgage insurers

Real Estate Excise Tax exemption · RCW 82.45.010(3)(k) · enacted 1953

All exemptions & deductions

Details

Citation
RCW 82.45.010(3)(k)
Study reference
E1513-1
Tax type
Real Estate Excise Tax
Preference type
Exemption
Category
Other
Year enacted
1953
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.005 · FY 2026: 0.006 · FY 2027: 0.007
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.01 · FY 2026: 0.013 · FY 2027: 0.015
Taxpayer savings — local ($M)
FY 2024: 0.005 · FY 2025: 0.005 · FY 2026: 0.006 · FY 2027: 0.007
Taxpayer savings — state ($M)
FY 2024: 0.01 · FY 2025: 0.011 · FY 2026: 0.013 · FY 2027: 0.015

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Auto Dealers Nonresidents Print Nonresidents Definition A nonresident is an individual who enters Washington on a transitory basis and does not show an intent to reside in Washington on a full- or part-time basis. The term "nonresident" does not include: Persons who maintain residences in more than one state, if one of the states is Washington. Persons who live in Washington and intend to reside in another state, but who have not established residency in that state. Three-month limitation Nonresidents (including students) who are temporarily residing in Washington must pay retail sales tax when purchasing a vehicle, if they intend to use the vehicle in Washington for more than three months. Sales of motor vehicles to nonresidents Sales tax does not apply to sales of motor vehicles, trailers, or campers to nonresidents for use outside of this state, even though delivery is made within this state, under the following conditions: The vehicles will be taken from the point of delivery in this state directly to a point outside this state under the authority of a trip permit; or The vehicles will be registered and licensed immediately (at the time of deliver

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