Commercial deep sea fishing is fishing done for profit outside the waters of the state of Washington. It excludes sport fishing, operating charter boats for sport fishing, kelping, purse seining and gill netting as these fishing methods can be performed only within Washington waters.
Reference: WAC 458-20-176
Ambassadors or foreign consuls are exempt from the sales tax with limitations. Diplomatic Tax Exemption Cards are issued by the U.S. Department of State. These cards use four distinct images on the cards (owl, buffalo, eagle, and deer) to indicate the level of tax exemption.
The watercraft excise tax generally applies to all registered boats that are 16 feet or longer. The tax is 0.5 percent of the boat’s fair market value and paid on an annual basis. Common exemptions include vessels:
For more information, call the Department of Licensing at 360-902-3770.
Commercial vessel tax is a personal property tax. Generally, boats exempt from the watercraft excise tax are subject to the personal property tax. Vessels used exclusively for commercial fishing purposes and U.S. Coast Guard documented vessels used primarily for commercial purposes such as charter and time-share boats, tugs and barges are subject to this tax.
Beginning with Annual 2014 tax assessments, the DOR will include the commercial vessel derelict vessel removal fee of $1 per foot of vessel length when the commercial vessel tax is assessed.
The state of Washington encourages nonresidents to visit Washington aboard their vessels in order to explore our unique waterways, scenic vistas and wonderful hospitality.
This publication contains useful information outlining registration and tax requirements for non-business use of vessels in this state by nonresidents so that they can plan their visits accordingly.
A bare boat charter is renting or leasing a vessel to a customer, who then has total control of the vessel. The boat owner or the charter business cannot provide a captain or crew or be present on the vessel during the charter.
A bareboat charter is one where a captain or crew is not provided and the owner relinquishes dominion and control of the boat to the customer. You may purchase a boat intended exclusively for bareboat charter without paying sales tax. This resale exemption also extends to purchases of equipment and repairs for the boat.
Commercially operated vessels exempted from the watercraft excise tax are subject to the state personal property tax levy. Vessels used exclusively for commercial fishing purposes and U.S. Coast Guard documented vessels used primarily for commercial purposes such as charter and time-share boats, tugs and barges, are subject to this tax. The tax rate is limited to no more than $3.60 per $1,000 of market value.
This information was created to assist veterinarians to better understand the Washington State taxes that apply to them.
For additional information or answers to any questions about Washington excise taxes, please contact us.
Updated April 2020
Veterinary services" include the diagnosis, cure, mitigation, treatment, or prevention of disease, deformity, defect, wounds, or injuries of animals. It also includes the administration of any drug, medicine, dietary preparations, method or practice, or performance of any operation, or manipulation, or application of any apparatus or appliance for the diagnosis, cure, mitigation, treatment, or prevention of any animal disease, deformity, defect, wound, or injury.
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