2005 Washington Revised Code RCW 82.08.0264: Exemptions — Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.

The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles, trailers, or campers to nonresidents of this state for use outside of this state, even though delivery be made within this state, but only when (1) the vehicles, trailers, or campers will be taken from the point of delivery in this state directly to a point outside this state under the authority of a one-transit permit issued by the director of licensing pursuant to the provisions of RCW 46.16.160, or (2) said motor vehicles, trailers, or campers will be registered and licensed immediately under the laws of the state of the purchaser's residence, will not be used in this state more than three months, and will not be required to be registered and licensed under the laws of this state.

[1980 c 37 § 31. Formerly RCW 82.08.030(13).]

Intent -- 1980 c 37: See note following RCW 82.04.4281.