Providing a sales and use tax exemption for a motor vehicle sold to a tribe or tribal member.

 H-0299.1

HOUSE BILL 1525

State of Washington

69th Legislature

2025 Regular Session

By Representatives Walen, Stearns, Parshley, Shavers, Pollet, Scott, and Waters

Read first time 01/23/25. Referred to Committee on Finance.

AN ACT Relating to providing a sales and use tax exemption for a motor vehicle sold to a tribe or tribal member; amending RCW 82.08.0317 ; adding a new section to chapter 82.12 RCW; creating a new section; providing an effective date; and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 82.08.0317 and 2016 c 232 s 1 are each amended to read as follows:

(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 )) if the sale is made to a tribe or tribal member . 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 )).