# RCW 82.08.0317: RCW 82.08.0317: Exemptions—Sales of motor vehicles to tribes or tribal members > Washington · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S0317 ## Section - **Citation:** RCW 82.08.0317 - **Heading:** RCW 82.08.0317: Exemptions—Sales of motor vehicles to tribes or tribal members - **Jurisdiction:** Washington - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Code / Title 82 / Chapter 08 / Section 0317 ## Text (1)(a) State sales tax is not imposed on the sale of a motor vehicle: (i) If delivered to a tribe or tribal member in their Indian country, or (ii) if the sale is made to a tribe or tribal member in their Indian country. A tribal member is not required to reside in Indian country for the exemption under this section to apply. However, the tribal member must have tax exempt status as a member of the tribe upon whose Indian country delivery is made. (b) In order to substantiate the tax exempt status of a tribal member, the seller must require presentation of one of the following: (i) The buyer's tribal membership or citizenship card; (ii) The buyer's certificate of tribal enrollment; or (iii) A letter signed by a tribal official confirming the buyer's tribal membership status. (c)(i) To establish delivery for purposes of this section, the motor vehicle must be delivered to the tribe or tribal member in their Indian country. The seller must document the delivery by completing a declaration, which must be signed by the seller and the buyer. The declaration must be limited to attestation regarding the location of delivery and the enrollment status of the tribal member. The department may develop a form for the declaration. (ii) No other proof of delivery may be accepted in place of or required in addition to the requirements in (c)(i) of this subsection. (2) If the sale is made to the tribe or tribal member in their Indian country, the requirements in subsection (1)(c) of this section do not apply. (3) The seller must retain copies of the documentation required under subsection (1) of this section for the period required in RCW 82.32.070 . (4) Nothing in this section may be construed to affect, amend, or modify federal law or Washington state tax law as applied to a tribal member or tribe. (5) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Indian country" has the same meaning as provided in 18 U.S.C. Sec. 1151. (b) "Tribe" means a federally recognized tribe. (c) "Tribal member" means an enrolled member of a federally recognized tribe. ## Nearby sections - [RCW 82.08.010 RCW 82.08.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S010.md) - [RCW 82.08.011 RCW 82.08.011: Retail car rental—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S011.md) - [RCW 82.08.015 RCW 82.08.015: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S015.md) - [RCW 82.08.020 RCW 82.08.020: Tax imposed—Retail sales—Retail car rental.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020.md) - [RCW 82.08.026 RCW 82.08.026: Exemptions—Sales of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S026.md) - [RCW 82.08.031 RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031.md) - [RCW 82.08.032 RCW 82.08.032: Exemption—Sales, rental, or lease of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S032.md) - [RCW 82.08.033 RCW 82.08.033: Exemptions—Sales of used mobile homes or rental or lease of mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S033.md) - [RCW 82.08.034 RCW 82.08.034: Exemptions—Sales of used floating homes or rental or lease of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S034.md) - [RCW 82.08.035 RCW 82.08.035: Exemption for pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S035.md) - [RCW 82.08.036 RCW 82.08.036: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S036.md) - [RCW 82.08.037 RCW 82.08.037: Credits and refunds for bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S037.md) - [RCW 82.08.040 RCW 82.08.040: Consignee, factor, bailee, auctioneer deemed seller.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S040.md) - [RCW 82.08.050 RCW 82.08.050: Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S050.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S0317. Check the current official text before relying on it. Not legal advice.