Exemption
Commercial aircraft
Vehicle Excise Tax exemption · RCW 82.48.100(4) · enacted 1949
Details
- Citation
- RCW 82.48.100(4)
- Study reference
- E1779-1
- Tax type
- Vehicle Excise Tax
- Preference type
- Exemption
- Category
- Interstate Commerce
- Year enacted
- 1949
- End date
- 2031-07-01 00:00:00
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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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(4) - Commercial aircraft Description The aircraft excise tax does not apply to aircraft engaged principally in commercial flying that constitutes interstate or foreign commerce. However, this exemption does not apply to such aircraft if it will be in Washington exclusively for the purpose of continual storage of not less than one full calendar year. Purpose To not interfere with foreign or interstate commerce. 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 $0.000 Repeal of Repealing this exemption would not increase revenues. The repeal would be exemption challenged under federal law. Potential ($ 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: Interstate Commerce Year Enacted: 1949 Primary Beneficiaries:
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