Retail sales and use tax exemption for the construction of new facilities used to manufacture commercial airplanes, fuselages or wings of commercial airplanes
Available to:
Manufacturers who construct new buildings and/or new parts of buildings that will be used primarily to manufacture commercial airplanes, commercial airplane fuselages, and commercial airplane wings. Also available to port districts, political subdivisions, or municipal corporations when they construct new facilities to lease to these manufacturers. Effective July 9, 2014.
Qualifying Activity:
The buildings must be used primarily to manufacture commercial airplanes, commercial airplane fuselages and commercial airplane wings as defined in RCW 82.32.550 and RCW 82.32.850.
Reporting/Documentation:
- No application
- Completion of Buyer's’ Retail Sales Tax Exemption Certificate for vendor
- Annual Tax Performance Report must be filed by May 31 of the following year
- Electronic filing required
For questions about the exemption, call Taxpayer Account Administration at (360) 705-6216.