# RCW 82.44.125: RCW 82.44.125: Vehicles subject to tax—Exemptions

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S125

## Section

- **Citation:** RCW 82.44.125
- **Heading:** RCW 82.44.125: Vehicles subject to tax—Exemptions
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 44 / Section 125

## Text

(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.

## Nearby sections

- [RCW 82.44.010 RCW 82.44.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S010.md)
- [RCW 82.44.015 RCW 82.44.015: Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S015.md)
- [RCW 82.44.035 RCW 82.44.035: Valuation of vehicles.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S035.md)
- [RCW 82.44.060 RCW 82.44.060: Tax requirements—Payment of tax based on registration year—Transfer of ownership.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S060.md)
- [RCW 82.44.065 RCW 82.44.065: Appeal of valuation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S065.md)
- [RCW 82.44.090 RCW 82.44.090: Penalty for issuing a dealer's license, plates, or a registration without collecting tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S090.md)
- [RCW 82.44.100 RCW 82.44.100: Tax receipt.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S100.md)
- [RCW 82.44.120 RCW 82.44.120: Claims for refunds.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S120.md)
- [RCW 82.44.125 RCW 82.44.125: Vehicles subject to tax—Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S125.md)
- [RCW 82.44.135 RCW 82.44.135: Local government must contract with department of licensing.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S135.md)
- [RCW 82.44.140 RCW 82.44.140: Director of licensing may act.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S140.md)
- [RCW 82.44.190 RCW 82.44.190: Transportation infrastructure account—Deposits and distributions—Subaccounts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S190.md)
- [RCW 82.44.195 RCW 82.44.195: Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S195.md)
- [RCW 82.44.200 RCW 82.44.200: Electric vehicle account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S200.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S125. Check the current official text before relying on it. Not legal advice.