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.
Vehicle and Vessel Dealer
A Manufactured Home/Travel Trailer Dealer endorsement is required to sell the following new or used items at wholesale or retail:
- Non-motorized mobile homes.
- Manufactured homes.
- Park trailers.
- Travel trailers.
If you don’t have a dealer endorsement, it’s illegal to:
- Sell more than four mobile homes, manufactured homes, or trailers registered to you in any 12-month period.
- Buy and sell mobile homes, manufactured homes, or trailers for the purpose of making a profit.
- Sell any number of mobile homes, manufactured homes, or trailers that aren’t registered to you.
Business site requirements
Your business site must:
- Comply with all applicable building codes, zoning, and other land-use ordinances.
- For more information, please contact your city or county directly.
- Be located at a commercial property with an enclosed building.
- Have a permanent sign with the business name and the type of business (such as auto sales).
- Have an operating telecommunications system and a phone number listed in directory assistance.
- Be open from 10 a.m. – 4 p.m., five days per week.
- These hours are referred to as normal business hours. Additional hours and days of operation may be added at your discretion. You must prominently post the hours of operation at the main entrance doors.
- Have an area to maintain books, records, and files at the business site.
- If two or more vehicle dealer businesses share a location, all records, office facilities, and inventory must be physically separated and clearly identified.
Licensing requirements and additional supporting documents
To get a Manufactured Home/Travel Trailer endorsement, you must have the following:
- Business License Application.
- Vehicle Dealer Manufacturer Addendum.
- Vehicle, Vessel, Vehicle Manufacturer, Registered Tow Truck Operator, or Wrecker Bond.
- Financial/Source of Funds Statement for each sole proprietor, partner, or business entity.
- If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Note: Printed bank statements are not a substitute for the financial/source of funds statement. The form must be submitted for your application to be fully processed.
- If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Personal/Criminal History Statement for each owner, partner, corporate officer and member of the business.
- To get a manufactured home/travel trailer endorsement you must have the following:
- $30,000 bond.
- Bonds are available through many insurance companies. We recommend you research the cost of your bond before you apply for an endorsement.
- $30,000 bond.
- Property tax statement (copy), or the rental/lease agreement for the business site, as proof of ownership.
- The rental/lease agreement must be valid for at least one year.
Manufactured Home/Travel Trailer Dealer Sub-Agency
A Manufactured Home/Travel Trailer Dealer Sub-Agency endorsement is required for each additional business location after the primary manufactured home/travel trailer business has been endorsed.
See business site and licensing requirements above for additional requirements.
Note: Sub-agencies are not required to submit the Personal/Criminal History Statement and Financial/Source of Funds Statement.
State endorsement |
Fee |
Manufactured Home/Travel Trailer Dealer |
$975 |
Manufactured Home/Travel Trailer Sub-Agency |
$100 |
Dealer Plate—Manufactured Homes and Travel Trailers |
$50.75 each |
Businesses must have a Miscellaneous Vehicle Dealer endorsement to sell the following items at wholesale or retail:
- Motorcycles.
- Neighborhood electric vehicles.
- Off-road vehicles.
- Utility, boat, tent, and horse trailers.
- Any vehicles other than motor vehicles, mobile homes, or travel trailers.
If you don’t have a dealer license, it’s illegal to:
- Sell more than four vehicles registered to you in any 12-month period.
- Buy and sell vehicles for the purpose of making a profit.
- Sell any number of vehicles that aren’t registered to you.
Business site requirements
Your business site must:
-
Comply with all applicable building codes, zoning, and other land-use ordinances.
- For more information, please contact your city or county directly.
- Be located at a commercial property with an enclosed building.
- Have a permanent sign with the business name and the type of business (such as auto sales).
- Have an operating telecommunications system and a phone number listed in directory assistance.
-
Be open from 10 a.m. – 4 p.m. five days per week.
- These hours are referred to as normal business hours. Additional hours and days of operation may be added at your discretion. You must prominently post the hours of operation at the main entrance doors.
-
Have an area to maintain books, records, and files at the business site.
- If two or more vehicle dealer businesses share a location, all records, office facilities, and inventory must be physically separated and clearly identified.
Licensing requirements and additional supporting documentation
- Business License Application.
- Vehicle Dealer Manufacturer Addendum.
- Vehicle, Vessel, Vehicle Manufacturer, Registered Tow Truck Operator, or Wrecker Bond.
-
Financial Source of Funds Statement for each sole proprietor, partner, or business entity.
-
If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Note: printed bank statements are not a substitute for the Financial/source of funds statement. The form must be submitted for your application to be fully processed.
-
If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Personal/Criminal History Statement for each owner, partner, corporate officer and member of the business.
-
To get a license, you must have all of the following:
-
$5,000 bond.
- Bonds are available through many insurance companies. We recommend you research the cost of your bond before you apply for a license.
-
Property tax statement (copy), or the rental/lease agreement for the business site, as proof of ownership.
- The rental/lease agreement must be valid for at least one year.
-
$5,000 bond.
E-permitting
All retail vehicle dealers are required to use the e–permitting system. Find out more about e–permitting.
Miscellaneous Vehicle Sub-Agency
A Miscellaneous Vehicle Sub-Agency endorsement is required for each additional business location after the first, primary miscellaneous vehicle dealer business has been endorsed.
See business site and licensing requirements above for additional requirements.
Note: Sub-agencies are not required to submit the personal/criminal history statement and financial/source of funds statement.
Can I get a temporary permit?
To obtain temporary miscellaneous vehicle dealer sub-agency permits, contact dealer services at 360-664-6466.
State endorsement |
Fee |
Miscellaneous Vehicle Dealer |
$975 |
Miscellaneous Vehicle Sub-Agency |
$100 |
Dealer Plate—Miscellaneous Vehicles (except motorcycles) |
$50.75 each |
Dealer Plate—Miscellaneous Vehicles (motorcycles) |
$44.75 each |
See also the Dealer Checklist
Businesses or auctioneers must have a Motor Vehicle Dealer endorsement to buy or sell the following items at wholesale or retail:
- New or used cars.
- New or used trucks.
- New or used motor homes.
If you don’t have a dealer license, it is illegal to:
- Sell more than four vehicles registered to you in any 12-month period.
- Buy and sell vehicles for the purpose of making a profit.
- Sell any number of vehicles that aren't registered to you.
Business site requirements
Your business site must:
- Comply with all applicable building codes, zoning, and other land-use ordinances.
- For more information, please contact your city or county directly.
- Be located at a commercial property with an enclosed building.
- Have a permanent sign with the business name and the type of business (such as auto sales).
- Have an operating telecommunications system and a phone number listed in directory assistance.
- Be open from 10 a.m. – 4 p.m., five days per week.
- These hours are referred to as normal business hours. Additional hours and days of operation may be added at your discretion. You must prominently post the hours of operation at the main entrance doors.
- Have an area to maintain books, records, and files at the business site.
- If two or more vehicle dealer businesses share a location, all records, office facilities, and inventory must be physically separated and clearly identified.
Licensing requirements and additional supporting documents
- Business License Application.
- Vehicle Dealer Manufacturer Addendum.
- Vehicle, Vessel, Vehicle Manufacturer, Registered Tow Truck Operator, or Wrecker Bond.
- Financial/Source of Funds Statement for each sole proprietor, partner, or business entity.
- If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Note: Printed bank statements are not a substitute for the Financial/Source of Funds Statement. The form must be submitted for your application to be fully processed.
- If the business is a corporation, LLC, or LLP, submit one form that includes only the assets and liabilities of the business.
- Personal/Criminal History Statement for each owner, partner, corporate officer and member of the business.
- To get a Motor Vehicle Dealer endorsement, you must have the following:
- $30,000 bond.
- Bonds are available through many insurance companies. We recommend you research the cost of your bond before you apply for an endorsement.
- Certificate of Dealer Education, as proof you have completed at least eight hours of approved training if selling used vehicles only.
- For more information about how to obtain this certificate, call the Dealers division at 360-664-6466.
- Property tax statement (copy), or the rental/lease agreement for the business site, as proof of ownership.
- The rental/lease agreement must be valid for at least one year.
- $30,000 bond.
Motor Vehicle Dealer Sub-Agency
A Motor Vehicle Dealer Sub-Agency endorsement is required for each additional business location after the primary motor vehicle dealer business has been endorsed.
See business site and licensing requirements above for additional requirements.
Note: Sub-agencies are not required to submit a certificate of dealer education.
Licensing requirements
- Business License Application.
- Vehicle Dealer Manufacturer Addendum.
- Vehicle, Vessel, Vehicle Manufacturer, Registered Tow Truck Operator, or Wrecker Bond.
E-permitting
All retail vehicle dealers are required to use the e–permitting system. Find out more about
e–permitting.
Temporary permits
To obtain temporary vehicle dealer sub-agency permits, contact dealer services at 360-664-6466.
State endorsement |
Fee |
Motor Vehicle Dealer |
$975 |
Motor Vehicle Sub-Agency |
$100 |
Dealer Plate—Motor Vehicles |
$50.75 each |
A separate Off-Road Vehicle Dealer endorsement is required for each business location if you sell any motorized vehicles (other than snowmobiles or watercraft) intended for use on trails or cross-country, and don’t hold a Miscellaneous Vehicle Dealer endorsement.
If you don’t have a dealer endorsement, it is illegal to:
- Sell more than four vehicles registered to you in any 12-month period.
- Buy and sell vehicles for the purpose of making a profit.
- Sell any number of vehicles that aren’t registered to you.
Licensing requirements and additional supporting documents
E-permitting
All retail vehicle dealers are required to use the e–permitting system. Find out more about
e–permitting.
State endorsement |
Fee |
Off-Road Vehicle Dealer |
$25 |
Dealer Plate—Off-Road Vehicles |
$4 each |
A Snowmobile Dealer endorsement is required for any businesses that sell motorized snowmobiles for recreational use must have a separate Snowmobile Dealer endorsement for each business location.
If you don’t have a dealer endorsement, it is illegal to:
- Sell more than four snowmobiles registered to you in any 12-month period.
- Buy and sell snowmobiles for the purpose of making a profit.
- Sell any number of snowmobiles that aren’t registered to you.
Licensing requirements and additional supporting documents
E-permitting
All retail vehicle dealers are required to use the e–permitting system. Find out more about e–permitting.
State endorsement |
Fee |
Snowmobile Dealer |
$25 |
Dealer Plate—Snowmobiles |
$4 each |
A Vessel Dealer endorsement is required for each business location unless you sell human-powered watercrafts under 16 feet in length, unable to be powered by a motor or the wind, and not designed for use on commonly-used navigable waters.
Business site requirements
Your business site must:
- Comply with all applicable building codes, zoning, and other land-use ordinances. For more information, please contact your city or county directly.
- Be located in an office in an enclosed building where you can conduct business and maintain records.
- Be identified by an exterior sign with the business name and the type of business, such as marine sales.
Licensing requirements and additional supporting documents
- Business License Application.
- Vehicle Dealer Manufacturer Addendum.
- Vehicle, Vessel, Vehicle Manufacturer, Registered Tow Truck Operator, or Wrecker Bond.
- Personal/Criminal History Statement for each owner, partner, corporate officer, and member of the business.
-
$5,000 surety bond for each business location.
-
Note: If you sell 15 or fewer vessels per year with a retail value of no more than $2,000, you do not need a surety bond.
-
Note: If you sell 15 or fewer vessels per year with a retail value of no more than $2,000, you do not need a surety bond.
State endorsement |
Fee |
Vessel Dealer |
$120 |
First Vessel Dealer decal and certificate |
$40 |
Additional Vessel Dealer decals and certificates |
$20 each |
Additional fees | Fee |
---|---|
State tax registration | $0 |
Registering your business name as a trade name | $5 |
Business License Application fee | Variable fee |
How to apply
Online
Add a state endorsement to your business
Apply for a new business license
Online assistance
Setting up your business licensing and tax account
How to add a state endorsement
By mail
Complete the licensing requirements above and mail to:
Olympia, WA 98507-9034