Excluded vehicles

From the 2024 DOR Tax Exemption Study

82.44.125 - Excluded vehicles Description The motor vehicle excise tax does not apply to the following vehicles: - Campers. - Dock and warehouse tractors and their cars or trailers. - Equipment not designed primarily for use on public highways. - Exempt registered vehicles. - Lumber carriers of the type known as spiders. - Mobile homes. - Passenger motor vehicles. - Travel trailers. - Vehicles not used on public highways. - Vehicles owned by nonresident military personnel of the armed forces of the U.S. stationed in Washington if the nonresident military member was a nonresident of Washington when enlisted into military service. Purpose The state tax was repealed in 2000 for many vehicles. Some local motor vehicle excise taxes are earmarked for funding specific local projects and services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would not increase state revenues. However, repealing it exemption could increase local revenues. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal St