Personal property except where required by statute to be listed
elsewhere shall be listed and assessed in the county where situated as of 12
noon on January 1st of each year. (RCW
84.44.010)
For the purposes of determining the situs of goods in transit
the following guidelines shall be observed:
(1) Goods in interstate transit -
Goods in transit to this state from another are assessable only if on
the assessment date they have come to rest within this state. The fact that
such goods may be still in their original package as of the assessment date is
immaterial. (
American Steel & Wire Company v. Speed, 192
U.S.
500 (1903); AGO 5-2-1942; TCR 2-25-1936) Goods which are in-transit either
from or through the state with the ultimate destination point elsewhere shall
not be subject to local property taxation. However, if during the course of
such transit any nonexempt goods (see RCW 84.36.140 through 84.36.191) shall be
stored in any county of this state for other than natural causes or lack of
facilities for immediate transportation then such goods shall become subject to
local taxation. (
Kelley v. Rhoads, 188 U.S. 1
(
1902))
(2)
Exports and
imports - Goods from foreign countries are imports in the strict sense
and generally become taxable within the following situations:
(a) Such goods are sold by the
importer;
(b) The physical
container except intermodal containers (i.e., vanpacs or similar equipment)
constructed and utilized solely to transport a quantity of goods in separate
original packages in a single container and intended to be reuseable in which
they arrived is broken; (
Brown v. Maryland, 25 U.S.
266
(1827);
Waring v. The Mayor of Mobile, 75 U.S.
110
(1868))
(c) The merchandise is
commingled with the mass of properties in the state; (
May v. New
Orleans, 178 U.S.
496 (1890))
(d) The goods have been committed to the
purpose or use for which they were imported. (
Youngstown Sheet &
Tube Company v. Bowers, 358 U.S.
534 (1958))
Goods which are to be exported are assessable until they enter
into the stream of exportation. (Eardley Fisheries Co. v.
Seattle, 50 Wn.2d 566)
(3)
Intrastate transit - Goods
in transit from one point in this state to another on the assessment date are
assessable at their destination. (
State Trust Company v. Chehalis
County, 79 U.S.
282 (1897); AGO 1929-30, p. 179; TCR 2-25-1937; AGO
1933-34, p. 97)
"In-transit" shall mean that the goods are either in the hands
of the carrier without being subject to further control by the owner or that
the goods are physically moving as of the assessment date. (TCR 2-16-1938;
2-7-1939) If during the course of the transit the goods shall happen to be
delayed for other than natural causes or lack of immediate transportation
facilities then such goods shall be subject to assessment at the location of
their actual situs. This shall be so notwithstanding the fact that such situs
may not be the destination point nor the domicile of the owner. However, if the
goods are only temporarily delayed for the excusable reasons, then they are
assessable at the destination point. (AGO 1929-30, p. 192; TCR
6-13-1940)
Goods arriving at destination point before the assessment date
shall be assessed and taxed at that point regardless of whether or not
possession or the right of possession has passed to the person, firms or
corporations accepting such goods. (AGO 1929-30, p. 179; AGO 1913-14, p.
61.)
