Government aircraft

From the 2024 DOR Tax Exemption Study

PDF RCW 82.04.2602 Tax on commercial airplane activities — Conditions for rate reduction. The rate of 0.357 percent authorized pursuant to RCW 82.04.260 (11)(e) may be imposed only if the following conditions are met: (1) The department of commerce verifies with the United States trade representative that the United States and the European Union have entered into a written agreement that resolves any world trade organization disputes involving large civil aircraft. (2) Such agreement expressly allows a business and occupation tax rate reduction for commercial airplane manufacturers to 0.357 percent or less. (3) The department of commerce notifies the department in writing that the conditions of subsections (1) and (2) of this section are met and provides a copy of the agreement between the United States and the European Union or other document providing for the business and occupation tax rate reduction to the department. (4) The department of labor and industries notifies the department in writing that a significant commercial airplane manufacturer has at least a three-tenths of one percent aerospace apprenticeship utilization rate of its qualified apprenticeable workforce in Wash