• When sales tax applies to vessel sales, and if so, at what rate.
  
• The trade-in allowance
  
• How B&O tax applies to the various activities of vessel brokers and dealers.
  
• The application of use tax on use of vessels in Washington.
  
• The taxability of the charter boat business.
  
• Dealer use and demonstration.

For additional information or answers to any questions about Washington
excise taxes, please contact us.

printable version (pdf)

Table of Contents

• Business Registration
• Resale Certificates
• Retail Sales Tax
• Use Tax
• Boat Sales - Dealers and Brokers
• Charters
• Dealer Use and Demonstration
• Miscellaneous Income
• Commercial Vessels

Exemptions to Sales/Use Tax:

• Out-of-State Delivery Sales
• Nonresident Sales and Use
• Sale to Native Americans
• Interstate and Foreign Carriers
• Deep Sea Fishing Vessels
• Military Personnel
• Government Sales
• Foreign Governments and Diplomats
• Trade-ins