Declares that the tax levied by RCW 82.08.020 does not apply to sales to individuals who are nonresidents of this state of vessels thirty feet or longer for use outside this state, even though delivery is made within this state, when the individual purchasing the vessel: (1) Is a bona fide resident of a state or possession or province of Canada other than the state of Washington; and

(2) Purchases and displays a valid use permit.

Declares that the provisions of chapter 82.12 RCW do not apply in respect to the use by individuals who are nonresidents of this state of vessels thirty feet or longer when the individual: (1) Is a bona fide resident of a state or possession or province of Canada other than the state of Washington; and

(2) Purchases and displays a valid use permit from a vessel dealer in this state as required in this act within sixty days of the date that the vessel was first brought into the state.