If you purchased a "private motor vehicle" in another state more than 90 days before moving here, you do not owe Washington's use tax.
- A "private motor vehicle" is a privately owned motor vehicle with a load capacity of 1500 pounds or less.
- Pickup trucks with a load capacity greater than 1500 pounds, recreational vehicles, watercraft and trailers do not qualify for this exemption.
If you purchased a "private motor vehicle" in another state within 90 days of moving here, you owe use tax when you register and license it. If you paid sales tax and used the vehicle in another state, you may apply that tax against the Washington use tax you owe.