RCW 82.44.125 — Vehicles subject to tax—Exemptions.

1. (1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:

   1. (a) Commercial trailers, as defined in RCW 46.04.136;
   2. (b) Farm trucks registered under RCW 46.16A.425;
   3. (c) Fixed load vehicles, as defined in RCW 46.04.186;
   4. (d) Motor homes, as defined in RCW 46.04.305;
   5. (e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;
   6. (f) Motor vehicles, as defined in RCW 46.04.320; and
   7. (g) Trailers, as defined in RCW 46.04.620.

2. (2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles:

   1. (a) Campers, as defined in RCW 46.04.085;
   2. (b) Dock and warehouse tractors and their cars or trailers;
   3. (c) Equipment not designed primarily for use on public highways;
   4. (d) Exempt registered vehicles;
   5. (e) Lumber carriers of the type known as spiders;
   6. (f) Mobile homes, as defined in RCW 46.04.302;
   7. (g) Passenger motor vehicles, as described in RCW 82.44.015;
   8. (h) Travel trailers, as defined in RCW 46.04.623;
   9. (i) Vehicles not used on the public highways; and
   10. (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 s 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.