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Note: A "private motor vehicle" is an individually owned motor vehicle, for personal use, and not a commercial vehicle.
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If you acquired and used a "private motor vehicle" in another state more than 90 days before moving here, you do not owe Washington's use tax ( RCW (3)).See our Washington State residency definition tax topic. Note: You are considered a resident of this state for sales and use tax purposes if you take actions which indicate you intend to live in this state on more than a temporary or transient basis. You may not take a credit for other amounts paid such as licensing fees, lessor taxes, or value added taxes like Canada’s GST. If you can show that you paid sales or use tax in another state prior to bringing it into Washington, you may apply the amount of sales or use tax you paid against the Washington use tax you owe ( RCW 82.12.035). You must pay use tax when you license/register your vehicle. Use tax is the same rate as sales tax and is due when property is brought into Washington if sales tax was not paid. The use tax rate is determined by your place of residence.
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If you are a Washington resident and purchase a vehicle outside this state that you then bring into Washington, you owe use tax on the value of that vehicle.
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