Aircraft used for pleasure, scenic flights, and commercial purposes is subject to use tax on the date it first enters Washington. Use tax is based on the value.
To pay use tax, contact a Revenue Office. Use tax must be paid to the Department of Revenue and a Declaration of Use Tax is required to complete registration with the Washington State Department of Transportation, Aviation division. For information on Federal Aviation requirements, contact the FAA.
See our Aircraft Tax section for more information on Aircraft Excise Tax.