Nonresident entity vessel owners

From the 2024 DOR Tax Exemption Study

82.32.865; 88.02.620; 88.02.570 - Nonresident entity vessel owners Description A vessel owned by a nonresident vessel that is not a natural person (entity-owned) that is brought into the state for no more than six months in any continuous 12- month period is exempt from vessel registration provided the vessel meets one of the following: - Is currently registered or numbered under the laws of the state of principal use. - Has been issued a valid number under federal law. This exemption only applies for the first 60 days of use on Washington waters. Subject to certain conditions, a nonresident vessel owner that is not a natural person (entity owned) or a nonresident vessel owner who intends to charter the vessel with a captain or crew, may qualify to receive a nonresident vessel permit on or before the 61st day of use in Washington waters. These owners may only obtain a nonresident vessel permit if: - The vessel is between 30 and 200 feet in length. - No Washington resident owns the vessel or is a principal of the nonresident person which owns the vessel. - The department has provided the nonresident vessel owner written approval authorizing the permit. This exemption expires January