Washington – New Sales And Use Tax Exemption For Vessel Deconstruction Services

SALT Report 3481 – Effective October 1, 2014, a new sales and use tax exemption will be available for vessel deconstruction services.

“Vessel deconstruction: permanently dismantling a vessel, including:

  • Abatement and removal of hazardous materials
  • Removal of mechanical, hydraulic, or electronic components or other vessel machineryand equipment;
  • Cutting apart or disposal, or both, of vessel infrastructure.
  • Vessel deconstruction does not include vessel modification or repair.”

Deconstruction services must take place at a qualified deconstruction facility or at a structure over water in which a National Pollutant Discharge Elimination System permit for vessel deconstruction is held.  Additionally a Buyer’s Retail Sales Tax Exemption Certificate must be provided to the seller.

For Further Information:

WA DOR Special Notice Vessel Deconstruction