The provisions of this chapter shall not
apply in respect to the use:
(1) Of any article of tangible personal property, and
services that were rendered in respect to such property, brought
into the state of Washington by a nonresident thereof for his or
her use or enjoyment while temporarily within the state of
Washington unless such property is used in conducting a
nontransitory business activity within the state of Washington;
(2) By a nonresident of Washington of a motor vehicle or
trailer which is registered or licensed under the laws of the
state of his or her residence, and which is not required to be
registered or licensed under the laws of Washington, including
motor vehicles or trailers exempt pursuant to a declaration
issued by the department of licensing under RCW 46.85.060, and
services rendered outside the state of Washington in respect to
such property;
(3) Of household goods, personal effects, and private motor
vehicles, and services rendered in respect to such property, by a
bona fide resident of Washington, or nonresident members of the
armed forces who are stationed in Washington pursuant to military
orders, if such articles and services were acquired and used by
such person in another state while a bona fide resident thereof
and such acquisition and use occurred more than ninety days prior
to the time he or she entered Washington. For purposes of this
subsection, private motor vehicles do not include motor homes;
(4) Of an extended warranty, to the extent that the property
covered by the extended warranty is exempt under this section
from the tax imposed under this chapter.
For purposes of this section, "state" means a state of the
United States, any political subdivision thereof, the District of
Columbia, and any foreign country or political subdivision
thereof, and "services" means services defined as retail sales in
RCW 82.04.050(2)(a).
[2005 c 514 § 106; 2003 c 5 § 18; 1997 c 301 § 1; 1987 c 27 § 1; 1985 c 353 § 4; 1983 c 26 § 2; 1980 c 37 § 51. Formerly RCW 82.12.030(1).]
NOTES:
Effective date -- 2005 c 514: See note following RCW 83.100.230.
Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.
Finding -- Intent -- Retroactive application -- Effective date -- 2003 c 5: See notes following RCW 82.12.010.
Intent -- 1980 c 37: See note following RCW 82.04.4281.