Vehicles acquired while in military service

From the 2024 DOR Tax Exemption Study

Det. No. 13-0175, 34 WTD 144 (March 27, 2015) 146 and taxes and determined that it does not apply to one-time sales or use taxes.3 Thus, Washington is not pre-empted from assessing and collecting use tax from military personnel stationed in Washington.4 RCW 82.12.0251(3) provides for a use tax exemption with respect to the use “[o]f . . . private motor vehicles . . . by . . . nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles . . . were acquired and used by such person in another state . . . and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington.”5 (Emphasis added.) To help educate taxpayers, the Department issued a Special Notice, dated March 17, 2003, titled Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services. It reads, in pertinent part: Use Tax Exemption A – RCW 82.12.0251: The law provides a limited use tax exemption for the use of private motor vehicles, except motor homes, by a nonresident member of the armed forces. This use tax exemption applies only if all of the following requirements are met: • The property is used by a membe