RCW 82.44.125: Vehicles subject to tax—Exemptions.

(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.