2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.50 Travel trailers and campers excise tax.
82.50.520 Exemptions.
RCW 82.50.520 Exemptions.
The following travel trailers or campers are specifically exempted from the operation of this chapter:
(1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her business.
(2) A travel trailer or camper owned by any government or political subdivision thereof.
(3) A travel trailer or camper owned by a nonresident and currently licensed in another state, unless such travel trailer or camper is required by law to be licensed in this state.
For the purposes of this subsection only, a camper owned by a nonresident shall be considered licensed in another state if the vehicle to which such camper is attached is currently licensed in another state.
(4) Travel trailers eligible to be used under a dealer's license plate, and taxed under *RCW 82.44.030 while so eligible.
[2013 c 23 § 338; 1983 c 26 § 4; 1979 c 123 § 4; 1971 ex.s. c 299 § 67.]
NOTES:
Reviser's note: (1) See note following RCW 82.50.010.
*(2) RCW 82.44.030 was repealed by 2000 1st sp.s. c 1 § 2.
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