Nonresidents' personal property

From the 2024 DOR Tax Exemption Study

82.12.0251 - Nonresidents' personal property Description Use tax does not apply to tangible personal property, digital goods, digital codes, and any services rendered in respect to such property, brought into Washington by a nonresident for temporary use or enjoyment, so long as the item is not used in conducting a non-transitory business activity. This exemption also applies to the use of a motor vehicle registered in another state if the vehicle is not required to be registered in Washington and the use of household goods, personal effects and private motor vehicles (excluding motor homes) by residents of Washington (and nonresident military personnel who are stationed in Washington), if the items were acquired and used while the owner was a resident of another state at least 90 days before entering Washington. Purpose To encourage tourism in Washington and to avoid penalizing new residents of Washington by subjecting previously owned items to use tax. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $3,205.900 $3,315.800 $3,308.700 $3,308.200 Local Taxes $1,513.400 $1,570.000 $1,624.900 $1,681.200 Repeal of Repealing this exemption would increase rev