(i) Sales of large private airplanes to nonresidents of this state; and
(ii) Sales of or charges made for labor and services rendered in respect to repairing,
cleaning, altering, or improving large private airplanes owned by nonresidents of
(b) The exemption provided by this section applies only when the large private airplane
is not required to be registered with the department of transportation, or its successor,
under chapter 47.68 RCW. The airplane owner or lessee claiming an exemption under this section must provide
the department, upon request, a copy of the written statement required under *RCW 47.68.250(5)(c)(ii) documenting the airplane's registration exemption and any additional information
the department may require.
(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate
from the buyer in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files. In lieu of an exemption certificate, a seller may capture the relevant data elements
as allowed under the streamlined sales and use tax agreement. For sellers who electronically file their taxes, the department must provide a separate
tax reporting line for exemption amounts claimed under this section.
(3) Upon request, the department of transportation must provide to the department
of revenue information needed by the department of revenue to verify eligibility under
(4) For purposes of this section “large private airplane” means an airplane not used in interstate commerce, not owned or leased by a government
entity, weighing more than forty-one thousand pounds, and assigned a category A, B,
C, or D test flow management system aircraft weight class by the federal aviation
administration's office of aviation policy and plans.
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