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If I purchase a used boat from a private party in Washington State am I required to pay any sales tax on the boat? If I am do I pay it on the boat, boat and motor, or the total purchase price of the boat.

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Yes, you pay the tax, title and license when you register it. If you use less than a 10 hore motor on it and do not use it in navigable waterways then no registration is required and so you don't have to pay TT&L. You will also have to pay TT&L on the trailerseperately from the boat.
 

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Yup, boat and trailer are seperate. I'd have them do a bill of sale for both seperate. Try not to go too far out of the pricerange on it writing the bill of sale. They have a handy dandy book they try to look up the value of the boat and trailer.
 
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