// Exemption
Nonresident aircraft registered outside Washington
Vehicle Excise Tax exemption · RCW 82.48.100(3) · enacted 1949
Details
- Citation
- RCW 82.48.100(3)
- Study reference
- E1778-1
- Tax type
- Vehicle Excise Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 1949
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.48.100(3) - Nonresident aircraft registered outside Washington Description Aircraft owned by a nonresident and registered in another state is exempt from the aircraft excise tax if the aircraft remains in Washington or is based in Washington, or both, for a period less than 90 days. Purpose Reflects the legislative policy of not taxing property located out of state and the constitutional prohibition of taxing such property. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. Enforcement under current exemption laws would be difficult. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions The exempted aircraft is unknown; therefore, these estimates are indeterminate. Data Sources Washington State Department of Transportation, Aviation Division Additional Additional Information Information Category: Individuals Year Enacted: 1949 Primary Beneficiaries:
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: