§ 82.12.025661 — Exemptions—Aircraft maintenance repair—Building construction.(Expires January 1, 2031.)

Washington § 82.12.025661

• Jurisdiction: Washington
• Title 82: EXCISE TAXES
• Ch. 82.12: USE TAX

Text

(1) The provisions of this chapter do not apply with respect to the use of:

(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for: (i) An eligible maintenance repair operator; or (ii) a port district, political subdivision, or municipal corporation, to be leased to an eligible maintenance repair operator; or

(b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565 .

(2) The eligibility requirements, conditions, and definitions in RCW 82.08.025661 apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534 .

(3) This section expires January 1, 2031.

Tax preference performance statement exemption — 2023 c 414: See note following RCW 82.08.025661 .

Tax preference performance statement — 2016 c 191 ss 2 and 3: See note following RCW 82.08.025661 .

Effective date — 2016 c 191: See note following RCW 82.08.025661 .

Legislative History

[2023 c 414 s 2;2016 c 191 s 3.]