82.12.801 - Exemptions -- Uses of vessel, vessel's trailer by dealer.

Exemptions — Uses of vessel, vessel's trailer by dealer.

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in *RCW 88.02.010, by a vessel dealer registered under chapter 88.02 RCW:

     (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale;

     (b) Training activity of a dealer's employees, agents, or subcontractors involved in the sale of the dealer's vessels, if the vessel is held for sale;

     (c) Activities to promote the sale of the dealer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from promotional vessel events for the express purpose of displaying a dealer's vessels for sale, provided it is displayed on the vessel that it is, in fact, for sale and the identification of the registered vessel dealer offering the vessel for sale is also displayed on the vessel;

     (d) Any vessel loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;

     (e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;

     (f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in *RCW 88.02.010, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and

     (g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.

     (2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.

[1997 c 293 § 2.]

Notes: *Reviser's note: RCW 88.02.010 was recodified as RCW 88.02.310 pursuant to 2010 c 161 § 1231, effective July 1, 2011.