Washington Statutes
§ 82.12.802 — Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.
Washington § 82.12.802
This text of Washington § 82.12.802 (Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wash. Rev. Code § 82.12.802 (2026).
Text
If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and that the dealer or manufacturer is and has been making good faith efforts to sell the vessel. The department may by rule require dealers and manufacturers to provide vessel logs or other documentation showing that vessels are truly held for sale.
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Legislative History
[1997 c 293 s 3.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.12.802, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.12.802.