Nonresident keeping aircraft in-state at Pullman-Moscow Airport

From the 2024 DOR Tax Exemption Study

82.48.100(7) - Nonresident keeping aircraft in-state at Pullman-Moscow Airport Description Nonresident owners of planes kept at an airport jointly owned by governmental entities of Washington and another state are exempt from the aircraft excise tax. The nonresident owner must pay all taxes, license fees, and registration fees required by the state where the owner resides. Purpose It provides an economic incentive for Idaho residents to base their privately owned airplanes at the Moscow-Pullman airport. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. Nonresident owners could exemption relocate their planes to their home state. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Annual aircraft excise tax amount remains constant. Data Sources - Washington State Department of Transportation, Ai