Current through the 2024 Regular Session
Section 82.44.125 - Vehicles subject to tax-Exemptions(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles: (a) Commercial trailers, as defined in RCW 46.04.136;(b) Farm trucks registered under RCW 46.16A.425;(c) Fixed load vehicles, as defined in RCW 46.04.186;(d) Motor homes, as defined in RCW 46.04.305;(e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;(f) Motor vehicles, as defined in RCW 46.04.320; and(g) Trailers, as defined in RCW 46.04.620.(2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles: (a) Campers, as defined in RCW 46.04.085;(b) Dock and warehouse tractors and their cars or trailers;(c) Equipment not designed primarily for use on public highways;(d) Exempt registered vehicles;(e) Lumber carriers of the type known as spiders;(f) Mobile homes, as defined in RCW 46.04.302;(g) Passenger motor vehicles, as described in RCW 82.44.015;(h) Travel trailers, as defined in RCW 46.04.623;(i) Vehicles not used on the public highways; and(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.Added by 2010 c 161, § 908, eff. 7/1/2011.Effective date-Intent-Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session- 2010 c 161 : See notes following RCW 46.04.013.