WA HB1525

State sales and use tax exemption for motor vehicles sold to federally recognized tribes or their enrolled members, removing the previous requirement that the vehicle be delivered to or the sale occur in Indian country

Tribal members no longer required to reside in Indian country to qualify for the exemption; must only present tribal membership card, certificate of enrollment, or official letter confirming tribal membership

Eliminates previous delivery documentation requirements including signed declarations attesting to delivery location within Indian country

Takes effect January 1, 2026, with the tax preference expiring January 1, 2037

Legislature will consider extending the preference if annual vehicle sales to tribal members increase by at least 20% by 2034 compared to calendar year 2025