Exemption
Aircraft held for sale
Vehicle Excise Tax exemption · RCW 82.48.100(6) · enacted 1955
Details
- Citation
- RCW 82.48.100(6)
- Study reference
- E1781-1
- Tax type
- Vehicle Excise Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 1955
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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(6) - Aircraft held for sale Description A licensed aircraft dealer with aircraft held as stock in trade for the sole purpose of sale, exchange, delivery, testing, or demonstration is exempt from the aircraft excise tax. Purpose Treat aircraft held for sale the same as business inventories, which are exempt from personal property tax. 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: Business Year Enacted: 1955 Primary Beneficiaries: Aircraft dealers Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Expedited review completed in 2009 and 2019 2024 Ta
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