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Home / Content / Construction of new facilities used for airplane repair and maintenance - retail sales/use tax exemption

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.

Special notice & other information

Sales and Use Tax Exemption available for new FAR Part 145 Repair Stations construction (pdf)

RCW

82.08.025661
82.12.025661
82.32.808(5)
82.32.534

WAC

82.32.600

 

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