Form Rev 87 1001a - Commercial Vessel Tax Notice Of Value Page 2
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1
2INSTRUCTIONS FOR COMPLETING COMMERCIAL VESSEL TAX
NOTICE OF VALUE
This notice provides you with an annual opportunity to
Section 2
communicate with us and provide current information for
Rules for Apportionment of Value
accurate valuation of your vessel.
Ships and vessels as stated in RCW 84.36.080 that are subject
If any event took place that affected the vessel value, physical
to assessment by the Department of Revenue shall have their
condition, or ownership, please specify what happened on the
value apportioned to the state of Washington in accordance
front of this notice. Please report any change of address on the
with RCW 84.40.036.
front of this notice.
Apportionable Vessel
If you are no longer using this vessel for commercial purposes,
A ship or vessel that is engaged in (a) interstate commerce; (b)
you need to register it with the Department of Licensing and
foreign commerce; and/or
send us a copy of the Registration Certificate showing
(c) Exclusively in fishing, tendering, harvesting and/or
payment of the Watercraft Excise Tax. We will then close your
processing seafood products on the high seas or waters under
account.
the jurisdiction of other states.
Appeals: If you disagree with this value you may appeal. To
Those vessels that are NOT apportionable are taxable for 365
appeal, mail a written request for correction of the value to:
days. There is no exemption for repair days, or days spent out
Department of Revenue, Special Programs Division, PO
of state.
Box 47477, Olympia WA 98504-7477. Your request for
correction must be postmarked no later than thirty (30) days
The value of each apportionable vessel shall be apportioned to
after the issuance of this notice of value.
this state based on the number of days or fractions of days the
vessel was within this state during the preceding year when the
Any ship or vessel owner disputing the value shown on this
vessel is listed. If the total number of days the vessel is within
notice may request a review as is permitted any other owner
the limits of the state is less than one hundred twenty one days
that is subject to the Watercraft Excise Tax provided by
for the preceding calendar year, no value shall be apportioned
Chapter 82.49 RCW, and in accordance with RCW 82.49.060.
to this state.
Any owner requesting a review will need to provide sales data
for no fewer than three vessels that have been sold within the
Days when an apportionable vessel is in the state exclusively
twelve months prior to the date shown on this notice. Such
for one or more of the following purposes shall not be
information provided needs to be for vessels that are used for
considered as days within this state, if the length of time is
the same purpose as the subject vessel, and are of similar size,
reasonable for the purpose; (a) undergoing repair or alteration;
hull construction and condition, along with photographs of the
(b) taking on or discharging cargo, passengers or supplies; or
subject and comparable vessels. If available, a recent marine
(c) serving as a tug for a vessel under (a) or (b) described
survey may be submitted instead of the comparable sales data.
above.
Section 1 (a)
Section 3
Interstate or Foreign Commerce
If you added value to your vessel, enter the amount here.
A ship or vessel is engaged in interstate or foreign commerce
Section 4
when transporting persons or property for hire from one state or
If you sold your vessel, complete Section 4.
territory of the United States to another, or between a state or
territory of the United States and a foreign country.
Section 5
If your vessel was destroyed, enter date of destruction and
Section 1 (b)
supply proper documentation.
Limits of the State
“Limits of the state” shall mean Washington State’s normal
For further information or assistance, call
boundaries abutting Canada, Oregon, and Idaho and three
(360) 570-3265 or write to:
miles to the west of Washington’s coast line. Days when an
Department of Revenue
apportionable vessel leaves this state only while navigating the
Special Programs Division
high seas in order to travel between points in this state shall be
Commercial Vessel Tax
considered as days within this state.
PO Box 47477
Olympia WA 98504-7477
For tax assistance or to request this document in an alternate format, visit or call 1-800-647-7706. Teletype (TTY) users
may call (360) 705-6718.
REV 87 1001A (2/1/12)
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