Exemption
Emergency medical aircraft
Vehicle Excise Tax exemption · RCW 82.48.100(8) · enacted 2010
Details
- Citation
- RCW 82.48.100(8)
- Study reference
- E1783-1
- Tax type
- Vehicle Excise Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 2010
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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(8) - Emergency medical aircraft Description An aircraft excise tax exemption is provided for nonprofit, emergency medical air transport providers. Purpose To ease the tax burden on nonprofit organizations providing emergency air transport services. 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: Nonprofit Year Enacted: 2010 Primary Beneficiaries: Nonprofit medical ambulance services Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 1095
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: