Wash. Rev. Code » Title 82 · Chapter 82.08
Revised Code of Washington

Wash. Rev. Code § 82.08.0266 (2026)

Exemptions—Sales of watercraft to nonresidents for use outside the state

✓ current as of May 2026
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The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of watercraft requiring coast guard registration or registration by the state of principal use according to the federal boating act of 1958, even though delivery be made within this state, but only when (1) the watercraft will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification ascertaining residence as required by the department of revenue and signed by the purchaser or his or her agent establishing the fact that the purchaser is a nonresident and that the watercraft is for use outside of this state, a copy of which shall be retained by the dealer.
[ 2013 c 23 s 316; 1999 c 358 s 5; 1980 c 37 s 33. Formerly RCW 82.08.030(15).]

Notes:

Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Intent—1980 c 37: See note following RCW 82.04.4281.
Notes of Decisions
Cited in 2 cases, 2004–2004 · leading case: Ass'n of Washington Bus. v. Dep't of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004).
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Ass'n of Washington Bus. v. Dep't of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “WAC 458-20-238 explains RCW 82.08.0266 and 82.08-.02665 retail tax exemptions by (1) clarifying exemption *774 requirements and documents necessary to substantiate a claimed exemption and (2) discussing use-tax exemptions for nonresidents bringing watercraft into Washington for…”
AWB v. State, Dept. of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “WAC 458-20-238 explains RCW 82.08.0266 and 82.08.02.665 retail tax exemptions by (1) clarifying exemption requirements and documents necessary to substantiate a claimed exemption; and (2) discussing use-tax exemptions for nonresidents bringing watercraft into Washington for…”
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