82.44.125 - Vehicles subject to tax -- Exemptions.

Vehicles subject to tax — Exemptions. (Effective July 1, 2011.)

(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.

[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.