As used in this publication, the terms “boat”, “vessel” and “watercraft” are used interchangeably.
Forms
- Nonresident Vessel Permit Approval Application (pdf)
- Broker’s/Agents Vessel Transaction Report (pdf)
- Commercial Vessel Seller's Report of Sale (pdf)
- Commercial Watercraft Personal Property Listing of Ships and Vessels (pdf)
- Non-Resident Vessel Repair Affidavit (pdf)
Washington Tax Decisions (WTD)
Vessel brokers and dealers
- Vessel I: Information for vessel dealers and brokers
- Business registration
- Reseller permits
- Sales tax
- Use tax
- Boat sales - dealers and brokers
- Trade-ins
- Dealer use and demonstration
- Miscellaneous income
- Vessel dealer manual (Department of Licensing)
- Vessel II: Exemptions to sales/use tax
- Out-of-state delivery sales
- Nonresident sales and use
- Use permits for vessels owned by nonresident individuals
- Nonresident vessel permits for entity-owned vessels
- Sales to Native Americans
- Interstate and foreign carriers
- Deep sea fishing vessels
- Military personnel
- Government sales
- Foreign diplomats
- Vessel deconstruction services
- Vessel III: Information for vessel owners
- Tax responsibilities of boat owners
- Watercraft excise tax
- Commercial vessel tax
- Sales and use tax
- Title, registration and tax responsibilities of boat owners
- Purchases and use of vessels by nonresidents
- General information
- Washington State sales & use tax & vessel registration exemptions for nonresident vessels
- Vessels and nonresident individuals tax exemptions and use permit
- Charters
- Taxability of the charter boat industry
- Commercial vessels