Construction of new facilities used for airplane repair and maintenance - retail sales/use tax exemption
Available to:
- Eligible maintenance repair operator engaged in the maintenance of airplanes.
- Port district, political subdivision, or municipal corporation building and leasing facilities to an eligible maintenance repair operator engaged in the maintenance of airplanes.
Qualifying activity:
Construction of new buildings to be used for airplane repair and maintenance as defined in RCW 82.04.250 including:
- Labor and services used to construct new buildings.
- Materials used as an ingredient or component during construction of the facility.
- Labor and services to install building fixtures not otherwise eligible for the manufacturer’s machinery and equipment sales and use tax exemption (RCW 82.08.02565).
The exemption is in the form of a refund. Applicants must pay the state and local sales taxes when purchasing qualified construction labor and materials and then apply for a refund. Businesses may only submit one application per calendar quarter.
Reporting/documentation:
- Completed Application for Refund or Credit with other documents outlined in the Special Notice.
- Annual Tax Performance Report 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.