RCW 82.08.0273 – Exemptions – Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state.
RCW 82.08.0264 – Exemptions – Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
RCW 82.08.0266 – Exemptions – Sales of watercraft to nonresidents for use outside the state.
RCW 82.08.0268 – Exemptions – Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
RCW 82.08.700 – Exemptions – Vessels sold to nonresidents.
WAC 458-20-177 – Sales of motor vehicles, campers, and trailers to nonresident consumers.
WAC 458-20-238 – Sales of watercraft to nonresidents.
WAC 458-20-239 – Sales to nonresidents of farm machinery or implements, and related services.
Excise Tax Advisory (ETA)
ETA 3054.2020 - Disclaimer added July 2019 – Sales to residents of states or possessions of the U.S, and territories or provinces of Canada, that do not impose a tax of at least three percent.