Boats used part-time for commercial fishing activities are subject to the Watercraft Excise Tax. The Watercraft Excise Tax is administered by the Department of Licensing. If you have questions about the watercraft excise tax, you may call the Department of Licensing's Vehicle Vessel Division at 360-902-3770. You can also contact your local licensing agent or write to:
Vehicle Vessel Division
PO Box 9909
Olympia, WA 98507-9909
Note: Vessels used exclusively for commercial fishing activities are subject to the Commercial Vessel tax. Please see the personal property tax section of this guide for more information.