(1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual:
(a) Purchased the vessel from a vessel dealer in accordance with RCW
82.08.700;
(b) Purchased the vessel in the state from a person other than a vessel dealer, but the nonresident individual purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is purchased in this state; or
(c) Acquired the vessel outside the state, but purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is first brought into this state.
(2) Any vessel dealer that makes tax exempt sales under RCW
82.08.700 shall issue use permits under this section. A vessel dealer shall issue a use permit under this section if the dealer is satisfied that the individual purchasing the permit is a nonresident. The use permit is valid for twelve consecutive months from the date of issuance. A use permit is not renewable, and an individual may only purchase one use permit for a particular vessel. A person who has been issued a use permit under RCW
82.08.700 for a particular vessel may not purchase a use permit under this section for the same vessel after the use permit issued under RCW
82.08.700 expires. All other requirements and conditions, not inconsistent with the provisions of this section, relating to use permits in RCW
82.08.700, apply to use permits under this section. A person may not claim an exemption under RCW
82.12.0251(1) within twenty-four months after a use permit, issued under this section or RCW
82.08.700, for the same vessel, has expired.
(3)(a) Except as provided in (b) of this subsection, a nonresident who claims an exemption under this section and who uses a vessel in this state after his or her use permit for that vessel has expired is liable for the tax imposed under RCW
82.12.020 based on the value of the vessel at the time that the vessel was either purchased in this state under circumstances in which the exemption under RCW
82.08.700 did not apply or was first brought into this state, as the case may be. Interest at the rate provided in RCW
82.32.050 applies to amounts due under this subsection, retroactively to the date that the vessel was purchased in this state or first brought into the state, and accrues until the full amount of tax due is paid to the department.
(b) A nonresident individual who is exempt under both this section and RCW
82.08.700 and who uses a vessel in this state after his or her use permit for that vessel expires is liable for tax and interest as provided in RCW
82.08.700(5).
(4) Any vessel dealer that issues a use permit to an individual who does not hold valid identification establishing out-of-state residency, and any dealer that fails to maintain records for each use permit issued that shows the type of proof accepted, including any identification numbers where appropriate, and the expiration date, if any, is personally liable for the amount of tax due.
