(1) Aircraft owned by and used exclusively in the service of any government or any
political subdivision thereof, including the government of the United States, any
state, territory, or possession of the United States, or the District of Columbia,
which are not engaged in carrying persons or property for commercial purposes;
(2) Aircraft registered under the laws of a foreign country;
(3) Aircraft that are owned by a nonresident and registered in another state, if the
aircraft remains in this state or is based in this state, or both, for a period less
than ninety days;
(4)(a) Aircraft engaged principally in commercial flying that constitutes interstate
or foreign commerce, except as provided in (b) of this subsection.
(b) The exemption provided by (a) of this subsection does not apply to aircraft engaged
principally in commercial flying that constitutes interstate or foreign commerce when
such aircraft will be in this state exclusively for the purpose of continual storage
of not less than one full calendar year;
(5) Aircraft owned by the manufacturer thereof while being operated for test or experimental
purposes, or for the purpose of training crews for purchasers of the aircraft;
(6) Aircraft being held for sale, exchange, delivery, test, or demonstration purposes
solely as stock in trade of an aircraft dealer licensed under Title 14 RCW; and
(7) Aircraft owned by a nonresident of this state if the aircraft is kept at an airport
in this state and that airport is jointly owned or operated by a municipal corporation
or other governmental entity of this state and a municipal corporation or other governmental
entity of another state, and the owner or operator of the aircraft provides the department
with proof that the owner or operator has paid all taxes, license fees, and registration
fees required by the state in which the owner or operator resides.
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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