Exemption
Aircraft testing or crew training
Vehicle Excise Tax exemption · RCW 82.48.100(5) · enacted 1949
Details
- Citation
- RCW 82.48.100(5)
- Study reference
- E1780-1
- Tax type
- Vehicle Excise Tax
- Preference type
- Exemption
- Category
- Other
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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(5) - Aircraft testing or crew training Description The aircraft excise tax does not apply to aircraft owned by the manufacturer while being operated for test or experimental purposes or training crews for purchasers of the aircraft. Purpose To lower operating costs of manufacturers developing new aircraft and reducing crew training costs. 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 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ 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: Other Year Enacted: 1949 Primary Beneficiaries: Aircraft manufacturers Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Expedited review completed in 2009 and 2019
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: