The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered
or used in this state does not apply to:
(1) Aircraft fuel sold for export and exported from this state;
(2) Aircraft fuel imported into the state in interstate or foreign commerce and intended
to be sold while in interstate or foreign commerce;
(3) Aircraft fuel sold to an agency of the United States government;
(4) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated
by an air carrier or supplemental air carrier operating under a certificate of public
convenience and necessity under the provisions of the federal aviation act of 1958,
P.L. 85-726, as amended;
(5) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated
by a local service commuter;
(6) Aircraft fuel sold to emergency medical air transport entities;
(7) Aircraft fuel sold to a licensed aircraft fuel distributor;
(8) Aircraft fuel delivered into the bulk storage tank of a certified user;
(9) Aircraft fuel used in the operation of aircraft for testing or experimental purposes;
(10) Aircraft fuel used in the operation of aircraft when such operation is for the
training of crews in Washington state for purchasers of aircraft who are certified
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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