Current through the 2024 Regular Session
Section 82.04.627 - Exemptions-Commercial airplane parts(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G.(2) This section does not apply to: (a) Sales of a standard part, such as a nut or bolt, manufactured in compliance with a government or established industry specification;(b) Sales of a product produced under a technical standard order authorization or letter of technical standard order design approval pursuant to federal aviation regulation part 21, subpart O; or(c) Sales of parts in respect to which final testing or inspection under federal aviation regulation part 21, subpart F or G takes place in this state.(3) "Commercial airplane" has the same meaning given in RCW 82.32.550.Amended by 2015 c 86,§ 301, eff. 7/24/2015.Findings-Savings-Effective date-2008 c 81: See notes following RCW 82.08.975.