- Eligible maintenance repair operator engaged in the maintenance of airplanes or
- Port district, political subdivision, or municipal corporation building and leasing these facilities to an eligible maintenance repair operator engaged in the maintenance of airplanes.
Effective July 1, 2016.
Construction of new buildings to be used for airplane repair and maintenance as defined in RCW 82.04.250 including:
- Labor and services rendered in respect to the constructing of new buildings
- Materials incorporated as an ingredient or component during the construction of the facility, and
- Labor and services rendered in respect to installing building fixtures not otherwise eligible for the exemption under RCW 82.08.02565 – the manufacturer’s machinery and equipment sales and use tax exemption (M&E).
The exemption is in the form of remittance (refund). Applicants must pay the state and local sales taxes when purchasing qualified construction labor and materials and then apply for a refund.
- Completed Application for Refund or Credit with other documents outlined in Special Notice
- Annual Tax Performance Report must be filed by May 31 of the following year
- Electronic filing required
Expires January 1, 2027.
For questions about the exemptions, call Taxpayer Account Administration at (360) 705-6216.