Navigation Top
AGO Logo Graphic
AGO Header Image
File a Complaint
Contact the AGO
AGO Opinions with Topic: CHARTER (SPORT) FISHING BOATS
AGO 1962 No. 153 >  August 10, 1962
RETAIL SALES TAX - USE TAX - CHARTER (SPORT) FISHING BOATS - COMMERCIAL ENTERPRISE - TAXABLE SALES - LIMITATION ON ASSESSMENTS FOR PRIOR YEARS
RETAIL SALES TAX ‑- USE TAX ‑- CHARTER (SPORT) FISHING BOATS ‑- COMMERCIAL ENTERPRISE ‑- TAXABLE SALES ‑- LIMITATION ON ASSESSMENTS FOR PRIOR YEARS (1) Charter (sport) fishing boat operations constitute a commercial enterprise. (2) The sales of charter (sport) fishing boats are subject to the retail sales tax (or alternatively the use tax) except where the sale is for resale, i.e., except where the boat is to be used exclusively for charter with no operator being supplied by the owner. (3) Unless the provisions of RCW 82.30.100 are applicable the sales tax or the use tax cannot be assessed if more than four years have elapsed since the close of the year in which the taxable sale took place.
Content Bottom Graphic
AGO Logo