New recreational vessel tax

Intended audience: Buyers and sellers of recreational vessels.

Starting July 1, 2026, an additional tax of 0.5% applies to each retail sale of a recreational vessel in this state.

How do I calculate the tax?

The tax applies to the selling price, plus trade-in property of like kind.

When is it due?

The recreational vessel tax is due at the time of purchase or at the time of first use in Washington.

How do I pay it?

Washington dealers collect the tax and report it to the Department of Revenue on their excise tax returns under the Recreational Vessels tax classification.

Buyers who did not purchase a recreational vessel through a Washington dealer must pay the tax when registering the vessel with the Department of Licensing.

What are the funds used for?

The revenue collected will be deposited into the multimodal transportation account created in RCW 47.66.070.

Definitions

Recreational vessel means a vessel as defined in RCW 88.02.310 that is subject to watercraft excise tax (WET) under chapter 82.49 RCW.