Vehicles sold to nonresidents

From the 2024 DOR Tax Exemption Study

82.08.0264 - Vehicles sold to nonresidents Description Motor vehicles, trailers, and campers sold to nonresidents for use outside the state are exempt from sales tax. Delivery may take place in Washington, provided the vehicle is: - Taken directly out-of-state. - Immediately licensed in the purchaser's state of residence and not used in Washington for more than three months. Purpose To eliminate a potential disadvantage for in-state vehicle dealers who compete against dealers in other states. Other purchases by nonresidents are subject to sales tax if delivery occurs within Washington, unless the provisions of RCW 82.08.0273 (residents of states with no or low sales taxes) apply. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $77.521 $80.424 $83.311 $86.305 Local Taxes $34.860 $36.170 $37.470 $38.810 Repeal of Repealing this exemption would not increase revenues. Nonresident purchasers exemption would take possession outside the state. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions If this exemption is repealed, then n