What is a "donated" vehicle?
Vehicles loaned to nonprofit or other organizations.
Use tax exemption
The use tax does not apply on vehicles donated to a nonprofit charitable organization. This exemption is available for the nonprofit charitable organization and the donor, if the donor did not previously use the vehicle as a consumer.
The use tax does not apply to the use of motorcycles that are loaned or donated to the Department of Licensing (DOL) when used exclusively to provide motorcycle training under RCW 46.20.520. The use tax exemption also applies to motorcycles loaned to persons contracting with DOL to provide this training.