Declares that the tax levied by RCW 82.08.020 does not apply to sales to nonresident individuals of vessels thirty feet or longer if an individual purchasing a vessel purchases and displays a valid use permit.

Declares that the provisions of chapter 82.12 RCW do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual: (1) Purchases the vessel from a vessel dealer in accordance with this act;

(2) Purchases the vessel in the state from a person other than a vessel dealer, but the nonresident individual purchases and displays a valid use permit from a vessel dealer under this act within fourteen days of the date that the vessel is purchased in this state; or

(3) Acquires the vessel outside the state, but purchases and displays a valid use permit from a vessel dealer under this act within fourteen days of the date that the vessel is first brought into this state.