Washington § 82.12.0251 - Exemptions — Use of tangible personal property by nonresident while temporarily within state — Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state — Use of certain warranties.

Full text of Washington Revised Code of Washington § 82.12.0251 — Exemptions — Use of tangible personal property by nonresident while temporarily within state — Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state — Use of certain warranties., with citation guidance and answers to common questions.

§ 82.12.0251. Exemptions — Use of tangible personal property by nonresident while temporarily within state — Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state — Use of certain warranties.

The provisions of this chapter do not apply in respect to the use:
(1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington;
(2) By a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060, and services rendered outside the state of Washington in respect to such property;
(3) Of household goods, including digital goods, and digital codes, personal effects, private motor vehicles, and services rendered in respect to such property, by a bona fide resident of Washington, or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles and services were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington. For purposes of this subsection, private motor vehicles do not include motor homes;
(4) Of an extended warranty, to the extent that the property covered by the extended warranty is exempt under this section from the tax imposed under this chapter.
For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof, and "services" means services defined as retail sales in RCW 82.04.050(2) (a) or (g).
[ 2009 c 535 s 608; 2005 c 514 s 106; 2003 c 5 s 18; 1997 c 301 s 1; 1987 c 27 s 1; 1985 c 353 s 4; 1983 c 26 s 2; 1980 c 37 s 51. Formerly RCW 82.12.030(1).]

Notes

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Intent—1980 c 37: See note following RCW 82.04.4281.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.12.0251

What does Revised Code of Washington § 82.12.0251 cover?

Section 82.12.0251 ("Exemptions — Use of tangible personal property by nonresident while temporarily within state — Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state — Use of certain warranties.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.12.0251?

A common citation format is "Revised Code of Washington § 82.12.0251" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.12.0251 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.