Washington Code 82.44.125 – Vehicles subject to tax — Exemptions
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(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:
Terms Used In Washington Code 82.44.125
- Motor vehicle: means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets, or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82. See Washington Code 82.44.010
(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.
[ 2010 c 161 § 908.]
NOTES:
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.