General aviation

From the 2024 DOR Tax Exemption Study

Det. No. 18-0276, 40 WTD 007 (January 8, 2021) 7 Cite as Det. No. 18-0276, 40 WTD 007 (2021) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Correction of ) D E T E R M I N A T I O N Assessment of ) ) No. 18-0276 ) . . . ) Registration No. . . . ) [1] RCW 82.04.260(11)(a); RCW 82.04.290(4); RCW 82.32.550; ETA 3210.2018: BUSINESS AND OCCUPATION (B&O) TAX – AEROSPACE B&O TAX CLASSIFICATION – MANUFACTURER OR SELLER OF COMMERCIAL AIRPLANES OR COMPONENTS – INSTALLATION – FAA CERTIFICATION DOCUMENTATION – TYPE CERTIFICATE (TC) – PRODUCTION CERTIFICATE (PC) – SUPPLEMENTAL TYPE CERTIFICATE (STC). To qualify for the preferential rate, the manufacturer or seller of components subsequently sold to and used by other manufacturers must show that the components are 1) certified by the Federal Aviation Administration (FAA); and 2) are sold for installation into a commercial airplane. In instances where manufacturers or sellers do not receive a separate FAA certification for the components, they must adequately document their activities to substantiate qualification for the preferential rate. Examples are purchase o