- 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.
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.
- 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.