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.