Our boat, “Aquila” should save been tax free!
Our boat, the Aquila, should have been tax free! She is used “outside the territorial waters of the state” .. when we go to Canada. We have also refitted the Aquila and so that work should be free of sales tax because “Sales of tangible personal property that becomes a component part of such … watercraft.” Finally, as the owner of a documented vessel, I am the ” holder of a carrier permit … authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same.”
RCW 82.08.0262Exemptions — Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government — Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc. — Labor and services for constructing, repairing, cleaning, etc. |
(1) The tax levied by RCW 82.08.020 does not apply to:
(a) Sales of airplanes (i) to the United States government; (ii) for use in conducting interstate or foreign commerce; or (iii) for use in providing intrastate air transportation by a commuter air carrier;
(b) Sales of locomotives, railroad cars, or watercraft for use in conducting interstate or foreign commerce by transporting therein or therewith property and persons for hire or for use in conducting commercial deep sea fishing operations outside the territorial waters of the state;
(c) Sales of tangible personal property that becomes a component part of such airplanes, locomotives, railroad cars, or watercraft, and of motor vehicles or trailers whether owned by or leased with or without drivers and used by the holder of a carrier permit issued by the interstate commerce commission or its successor agency authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same; and
(d) Sales of or charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving.
(2) The term “commuter air carrier” means an air carrier holding authority under Title 14, Part 298 of the code of federal regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.
[2009 c 503 § 1; 1998 c 311 § 5; 1994 c 43 § 1; 1980 c 37 § 29. Formerly RCW 82.08.030(11).]