Nonresident Large Private Airplanes

From the 2024 DOR Tax Exemption Study

82.08.215; 82.12.215 - Nonresident Large Private Airplanes Description Sales of large private airplanes to nonresidents are exempt from retail sales and use tax when the airplanes are not required to be registered with the department of transportation under chapter 47.68 RCW. The exemption also applies to charges made for repairing, cleaning, altering, or improving large private airplanes owned by nonresidents. This exemption expires July 1, 2031. Purpose To encourage nonresidents to utilize Washington businesses for the purchase, maintenance, and repair of large airplanes. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impact less than three taxpayers and any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Business Year Enacted: 2003 Primary Beneficiaries: Nonresident owners of