Washington Revised Code Title 82. Excise Taxes § 82.44.125. Vehicles subject to tax--Exemptions

(a) Commercial trailers, as defined in RCW 46.04.136;

(b) Farm trucks registered under RCW 46.16A.425;

(c) Fixed load vehicles, as defined in RCW 46.04.186;

(d) Motor homes, as defined in RCW 46.04.305;

(e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;

(f) Motor vehicles, as defined in RCW 46.04.320; and

(g) Trailers, as defined in RCW 46.04.620.

(a) Campers, as defined in RCW 46.04.085;

(b) Dock and warehouse tractors and their cars or trailers;

(c) Equipment not designed primarily for use on public highways;

(d) Exempt registered vehicles;

(e) Lumber carriers of the type known as spiders;

(f) Mobile homes, as defined in RCW 46.04.302;

(g) Passenger motor vehicles, as described in RCW 82.44.015;

(h) Travel trailers, as defined in RCW 46.04.623;

(i) Vehicles not used on the public highways; and

(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.