The Excise Tax Advisory explains how manufacturers of materials or components subsequently sold to and used by other manufacturers for installation into commercial airplanes may be eligible for a preferential Aerospace B&O tax classification. The ETA is being updated to reflect changes enacted by 2020 legislation. The primary change is to add a notification at the top of the ETA to alert readers that the ETA and B&O tax classification is not valid for periods after 3/31/2020. In addition, the draft removes references to “sellers” in order to clarify that the classification was only available to manufacturers.
Planned stakeholder meetings
None at this time.
Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than December 1, 2020. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.
General questions and/or how to make a public comment
If you wish to make a public comment or have general questions about this ETA, contact Jennifer Martin at JenniferM@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.