Washington Statutes

§ 82.04.627 — Exemptions—Commercial airplane parts.

Washington § 82.04.627
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.627 (Exemptions—Commercial airplane parts.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.627 (2026).

Text

(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,

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§ 82.32.550
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§ 82.08.975
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Legislative History

[2015 c 86 s 301;2008 c 81 s 15.]

Nearby Sections

15
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Bluebook (online)
Washington § 82.04.627, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.627.