Personal property tax or watercraft excise tax?

Vessels used exclusively for commercial fishing activities are subject to personal property tax (pdf). These boats are listed with and assessed by our agency. We are responsible for collecting the tax.

To list your boat, or if you have questions about the personal property tax, call the Commercial Vessels Registration & Valuation Section at 360-705-6203 or write us at:

Department of Revenue
Taxpayer Account Administration Division
PO Box 47476
Olympia, WA 98504-7476

Boats used part-time for commercial fishing activities are subject to the Watercraft Excise Tax. The Watercraft Excise Tax is administered by the Department of Licensing. If you have questions about this excise tax, call the Department of Licensing's Vehicle Vessel Division at 360-902-3770. You can also contact your local licensing agent or write to:

Department of Licensing
Vehicle Vessel Division
PO Box 9909
Olympia, WA 98507-9909


For more information

The following administrative rules pertain to commercial fishers:

  • Washington Administrative Code (WAC) section 458-20-135 - Extracting natural products.