SENATE BILL REPORT
SB 5782
BYSenators Nelson and West
Exempting from the watercraft excise tax certain vessels used exclusively for educational or religious purposes.
Senate Committee on Was & Means
Senate Hearing Date(s):March 3, 1987
Senate Staff:Stephen Rose (786-7715)
AS OF MARCH 2, 1987
BACKGROUND:
Except for specified exceptions, a yearly excise tax is imposed on noncommercial boats over 16 feet long (Chapter 82.49 RCW).
SUMMARY:
Vessels owned by educational or religious organizations and used exclusively for the educational or religious purposes of the organization are exempt from the boat excise tax.
Fiscal Note: requested