Beginning July 1, 2026, the retail sale of recreational vessels in Washington are subject to an additional 0.5% tax. The tax applies to the selling price plus trade-in property of like kind. Washington dealers collect the tax and report it under the recreational vessels tax classification on their excise tax returns. If a buyer does not purchase a recreational vessel from a dealer, they must pay the tax upon registering the vessel with the Department of Licensing. Special Notice, Washington Department of Revenue, April 13, 2026