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