2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.627 Exemptions—Commercial airplane parts.
RCW 82.04.627 Exemptions—Commercial airplane parts.
(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G.
(2) This section does not apply to:
(a) Sales of a standard part, such as a nut or bolt, manufactured in compliance with a government or established industry specification;
(b) Sales of a product produced under a technical standard order authorization or letter of technical standard order design approval pursuant to federal aviation regulation part 21, subpart O; or
(c) Sales of parts in respect to which final testing or inspection under federal aviation regulation part 21, subpart F or G takes place in this state.
(3) "Commercial airplane" has the same meaning given in RCW 82.32.550.
[2015 c 86 § 301; 2008 c 81 § 15.]
NOTES:
Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.
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