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Washington Revised Code Title 82. Excise Taxes § 82.08.975. Exemptions--Computer parts and software related to the manufacture of commercial airplanes (Expires July 1, 2040)

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) The tax levied by RCW 82.08.020 does not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to sales of or charges made for labor and services rendered in respect to installing the computer hardware, computer peripherals, or software.

(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3) The definitions in this subsection apply throughout this section unless the context requires otherwise.

(a) “Aerospace products” means:

(i) Commercial airplanes and their components;

(ii) Machinery and equipment that is designed and used primarily for the maintenance, repair, overhaul, or refurbishing of commercial airplanes or their components by federal aviation regulation part 145 certificated repair stations; and

(iii) Tooling specifically designed for use in manufacturing commercial airplanes or their components.

(b) “Aerospace services” means the maintenance, repair, overhaul, or refurbishing of commercial airplanes or their components, but only when such services are performed by a FAR part 145 certificated repair station.

(c) “Commercial airplane” and “component” have the same meanings provided in RCW 82.32.550.

(d) “Peripherals” includes keyboards, monitors, mouse devices, and other accessories that operate outside of the computer, excluding cables, conduit, wiring, and other similar property.

(4) This section expires July 1, 2040.

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.08.975. Exemptions--Computer parts and software related to the manufacture of commercial airplanes (Expires July 1, 2040) - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-08-975/

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