Stuewe v. STATE, DEPT. OF REVENUE

Armstrong, A.C.J.

Howard Stuewe, a long-time resident of Washington, purchased a truck in Kansas and licensed it in Alaska. After selling his Alaskan home, Stu-ewe returned to Washington and the Centraba house that he had owned since 1977. The Department of Revenue imposed a use tax and motor vehicle excise tax on his truck. Stuewe appeals, asserting that he qualifies for an exemption under RCW 82.12.0251, which exempts from use tax property a Washington resident acquires while a resident of another state. Holding that the exemption statute does not apply to Stuewe, we affirm the decision of…