June 2012
This guide addresses the taxability of fishing charters. Topics include:
Content
Fishing charters
- What are the tax responsibilities of the boat owner/operator?
- What are the tax responsibilities of the charter company?
- Commercial Vessel Personal Property Tax (CVT) and Watercraft Excise Tax (WET)
- Does sales tax apply on the purchase of bait?
- Are sales of fishing charters to nonresidents taxable?
- Does sales tax apply on fishing charters that go outside of Washington waters?
- Does sales tax apply on fuel surcharges?
- Does sales tax or use tax need to be paid on purchase of fishing boat or charter fishing vessel?