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Home / Education / Industry guides / Vessel brokers and dealers
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Vessel brokers and dealers

As used in this publication, the terms “boat”, “vessel” and “watercraft” are used interchangeably.


Forms

  • Nonresident Vessel Permit Approval Application (pdf)
  • Broker’s/Agents Vessel Transaction Report (pdf)
  • Commercial Vessel Seller's Report of Sale (pdf)
  • Commercial Watercraft Personal Property Listing of Ships and Vessels (pdf)
  • Non-Resident Vessel Repair Affidavit (pdf)

Washington Tax Decisions (WTD)

  • 3 WTD 377 (2005) Use Tax - Nontaxable Use - Vessel - Sea Trial and Value - Rebuilt Vessel (pdf)
  • 27 WTD 93 (2008) Use Tax - Vessel - Exemption for Certain Uses by Vessel Dealers (pdf)
Vessel I: Information for vessel dealers and brokers
  • Vessel I: Information for vessel dealers and brokers
    • Business registration
    • Reseller permits
    • Sales tax
    • Use tax
    • Boat sales - dealers and brokers
    • Trade-ins
    • Dealer use and demonstration
    • Miscellaneous income
    • Vessel dealer manual (Department of Licensing)
  • Vessel II: Exemptions to sales/use tax
    • Out-of-state delivery sales
    • Nonresident sales and use
    • Use permits for vessels owned by nonresident individuals
    • Nonresident vessel permits for entity-owned vessels
    • Sales to Native Americans
    • Interstate and foreign carriers
    • Deep sea fishing vessels
    • Military personnel
    • Government sales
    • Foreign diplomats
    • Vessel deconstruction services
  • Vessel III: Information for vessel owners
    • Tax responsibilities of boat owners
      • Watercraft excise tax
      • Commercial vessel tax
      • Sales and use tax
      • Title, registration and tax responsibilities of boat owners
    • Purchases and use of vessels by nonresidents
      • General information
      • Washington State sales & use tax & vessel registration exemptions for nonresident vessels
      • Vessels and nonresident individuals tax exemptions and use permit
    • Charters
      • Taxability of the charter boat industry
    • Commercial vessels
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Use tax

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