Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

  1. Home
  2. Education
  3. Industry Guides
  4. Commercial Fishing
  5. Watercraft Excise Tax

Watercraft excise tax

Boats used part-time for commercial fishing activities are subject to the Watercraft Excise Tax. The Watercraft Excise Tax is administered by the Department of Licensing. If you have questions about the watercraft excise tax, you may call the Department of Licensing's Vehicle Vessel Division at 360-902-3770. You can also contact your local licensing agent or write to:

Department of Licensing
Vehicle Vessel Division
PO Box 9909
Olympia, WA 98507-9909


Note: Vessels used exclusively for commercial fishing activities are subject to the Commercial Vessel tax. Please see the personal property tax section of this guide for more information.