BILL REQ. #:  H-1539.2 

Read first time .   Referred to Committee on Finance.

     AN ACT Relating to the tax exemption for sales of motorcycles and off-road vehicles to nonresidents; and amending RCW 82.08.0264.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.08.0264 and 1980 c 37 s 31 are each amended to read as follows:
     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)) is 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)) The 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; or
     (3) Vehicles that are either motorcycles or off-road vehicles will be transported to the purchaser's state of residence using a motor vehicle or trailer licensed in the purchaser's state of residence. For the purposes of this subsection, "motorcycle," "motor vehicle," off-road vehicle," and "trailer" have the same meanings as provided in Title 46 RCW.