# WAC 308-93-160: WAC 308-93-160. Excise tax exemptions—Indians > Washington · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_160 ## Section - **Citation:** WAC 308-93-160 - **Heading:** WAC 308-93-160. Excise tax exemptions—Indians - **Jurisdiction:** Washington - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Administrative Code / Title 308 / Chapter 308-93 / Section 308-93-160 ## Text (1) What definitions does the department apply to this section? For purposes of this rule, the following words and terms have the following meanings: (a) "Indian country" means all lands, notwithstanding the issuance of any patent, within the exterior boundaries set aside by the United States for the use and occupancy of Indian tribes by treaty, law or executive order and which are areas currently recognized as "Indian country" by the United States Department of the Interior as referenced in 18 U.S.C. 1151 and C.F.R. 25. (b) "Indian tribe" means an Indian nation, tribe, band, or community recognized as an "Indian tribe" by the United States Department of the Interior. (c) "Indian" means a person on the tribal rolls of the Indian tribe occupying an Indian reservation. (2) What Indian tribes in Washington are recognized by the United States Department of the Interior? The only Washington "Indian tribes" are those currently recognized as such by the United States Department of the Interior. As of the effective date of this rule there are twenty-eight federally recognized Indian tribes in the state of Washington. You may contact the governor's office of Indian affairs for an up-to-date list of federally recognized Indian tribes in the state of Washington at its website, www.goia.wa.gov or at : Governor's Office of Indian Affairs 531 15th Ave. S.E. P.O. Box 40909 Olympia, WA 98504-0909 (360) 753-2411 (3) How does an Indian qualify for a vessel excise tax exemption? To qualify for a vessel excise tax exemption, an Indian must: (a) Be enrolled as a tribal member of a recognized Washington tribe; (b) Have their principal residence within the boundaries of the Indian reservation of the tribe of which they are a member; and (c) Be a registered owner of the vessel for which the exemption is requested; or ow does an Indian qualify for a vessel excise tax exemption? To qualify for a vessel excise tax exemption, an Indian must: (a) Be enrolled as a tribal member of a recognized Washington tribe; (b) Have their principal residence within the boundaries of the Indian reservation of the tribe of which they are a member; and (c) Be a registered owner of the vessel for which the exemption is requested; or (d) Be the owner of a vessel used in the exercise of treaty fishing rights as defined in the Consent Decree, dated November 28, 1994, entered in United States v. Washington , Civ. No. 9213 - Phase I - Sub. 88-1 and signed by the United States, the signatory tribes and the state of Washington. (4) Are vessels owned by or leased to a governing body of an Indian tribe subject to vessel excise tax? No. Vessels owned by or leased to a governing body of an Indian tribe are not subject to vessel excise tax. Tribal treaty fishing vessels are exempt from excise tax and registration as described in WAC 308-93-700 through 308-93-770 . (5) What documentation does the department require from a tribal member to qualify for a vessel excise tax exemption? (a) The department requires a properly completed affidavit of exemption on a form supplied or approved by the department. An affidavit for each vessel must be submitted at the time the exemption is established and at the time of renewal if there is a change of address. The department may require such other proof of qualification for exemption as it deems necessary. r a vessel excise tax exemption? (a) The department requires a properly completed affidavit of exemption on a form supplied or approved by the department. An affidavit for each vessel must be submitted at the time the exemption is established and at the time of renewal if there is a change of address. The department may require such other proof of qualification for exemption as it deems necessary. (b) If the vessel is used in the exercise of treaty fishing rights, as defined in the Consent Decree dated November 28, 1994, entered in United States v. Washington , Civ. No. 9213 – Phase I – Sub. 88-1 and signed by the United States, the signatory tribes and the state of Washington, the registered owner must provide proof that the vessel is registered under the provisions of WAC 308-93-700 through 308-93-770 . (6) What information must be contained within the affidavit of exemption described in subsection (5)(a) of this section? At the minimum, the affidavit of exemption must include the following: (a) Description of the vessel including the year and make and either the Washington registration number or the hull identification number; (b) The registered owner's name, tribe, reservation and enrollment or Bureau of Indian Affairs number; (c) The principal address of the registered owner as will be shown on the vessel registration certificate; (d) Signature of the registered owner; (e) A certification of an authorized tribal authority representing the Indian reservation of the tribe of which the registered owner is a member. The position or title of the tribal authority, their telephone number and their signature must appear on the certification. The certification must include a statement that the registered owner is an enrolled tribal member and that the address provided by the registered owner is within the boundaries of their reservation. ## Nearby sections - [WAC 308-93-010 WAC 308-93-010. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_010.md) - [WAC 308-93-030 WAC 308-93-030. Vessels subject to excise tax, registration and titling exemptions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_030.md) - [WAC 308-93-055 WAC 308-93-055. Vessels from out-of-state operating in this state — Nonresident vessel permit required](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_055.md) - [WAC 308-93-056 WAC 308-93-056. Out of country vessel operating in this state—Vessel visitor permit required](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_056.md) - [WAC 308-93-060 WAC 308-93-060. Registration period](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_060.md) - [WAC 308-93-069 WAC 308-93-069. Application for certificate of ownership—Accompanied by](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_069.md) - [WAC 308-93-070 WAC 308-93-070. Application for certificate of ownership/registration](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_070.md) - [WAC 308-93-071 WAC 308-93-071. Class "A" and Class "B" certificate of ownership](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_071.md) - [WAC 308-93-076 WAC 308-93-076. Vessel brands and comments](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_076.md) - [WAC 308-93-078 WAC 308-93-078. Temporary use of an unregistered vessel](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_078.md) - [WAC 308-93-079 WAC 308-93-079. Government exempt vessels](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_079.md) - [WAC 308-93-087 WAC 308-93-087. Disclosure of vessel owner information](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_087.md) - [WAC 308-93-088 WAC 308-93-088. Disclosure violations, penalties](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_088.md) - [WAC 308-93-089 WAC 308-93-089. Lists of registered and legal owners of vessels—Furnished for certain purposes—Penalty for unauthorized use](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_089.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_308_93_160. Check the current official text before relying on it. Not legal advice.