Vehicles subject to tax — Exemptions.
RCW 82.44.125
in effect(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles: (a) Commercial trailers, as defined in RCW 46.04.136 ; (b) Farm trucks registered under RCW 46.16A.425 ; (c) Fixed load vehicles, as defined in RCW 46.04.186 ; (d) Motor homes, as defined in RCW 46.04.305 ; (e) Motor trucks, as defined in RCW 46.04.310 , with a scale weight greater than six thousand pounds; (f) Motor vehicles, as defined in RCW 46.04.320 ; and (g) Trailers, as defined in RCW 46.04.620 . (2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles: (a) Campers, as defined in RCW 46.04.085 ; (b) Dock and warehouse tractors and their cars or trailers; (c) Equipment not designed primarily for use on public highways; (d) Exempt registered vehicles; (e) Lumber carriers of the type known as spiders; (f) Mobile homes, as defined in RCW 46.04.302 ; (g) Passenger motor vehicles, as described in RCW 82.44.015 ; (h) Travel trailers, as defined in RCW 46.04.623 ; (i) Vehicles not used on the public highways; and (j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.
(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:
(a) Commercial trailers, as defined in RCW 46.04.136 ;
(b) Farm trucks registered under RCW 46.16A.425 ;
(c) Fixed load vehicles, as defined in RCW 46.04.186 ;
(d) Motor homes, as defined in RCW 46.04.305 ;
(e) Motor trucks, as defined in RCW 46.04.310 , with a scale weight greater than six thousand pounds;
(f) Motor vehicles, as defined in RCW 46.04.320 ; and
(g) Trailers, as defined in RCW 46.04.620 .
(2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles:
(a) Campers, as defined in RCW 46.04.085 ;
(b) Dock and warehouse tractors and their cars or trailers;
(c) Equipment not designed primarily for use on public highways;
(d) Exempt registered vehicles;
(e) Lumber carriers of the type known as spiders;
(f) Mobile homes, as defined in RCW 46.04.302 ;
(g) Passenger motor vehicles, as described in RCW 82.44.015 ;
(h) Travel trailers, as defined in RCW 46.04.623 ;
(i) Vehicles not used on the public highways; and
(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.44&full=trueFetched: 6/29/2026