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Home / Content / Retail sales and use tax exemption for the construction of new facilities used to manufacture commercial airplanes, fuselages or wings of commercial airplanes

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 of commercial airplanes, fuselages, and wings.
  • Port districts, political subdivisions, or municipal corporations who lease facilities to these manufacturers.

Qualifying activity:

Constructing new buildings and/or new additions to buildings primarily used 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 required.
  • Completed Buyer's’ Retail Sales Tax Exemption Certificate for vendor.
  • Annual Tax Performance Report filed by May 31 of the following year.
  • Buyer completes Buyers Sales and Use Tax Preference Addendum in My DOR when filing their tax return.
  • Electronic filing required.

Expires July 1, 2040.

For questions about the exemption, call Taxpayer Account Administration at 360-705-6216.

Special notices & publications

New and Extended Aerospace Tax Preferences

RCW

82.08.980
82.12.980
82.32.534
82.32.550
82.32.600
82.32.850
82.32.808

WAC

458-20-267

ETA 3217.2020 – Tax Exemption for Constructing New Buildings for Aerospace Manufacturing

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