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82.42.020  <<  82.42.030 >>   82.42.040

RCW 82.42.030

Exemptions. (Effective until July 1, 2015.)

(1) 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 shall not apply to aircraft fuel sold for export, nor to aircraft fuel used for the following purposes: (a) The operation of aircraft when such use is by any 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, Public Law 85-726, as amended; (b) the operation of aircraft for testing or experimental purposes; (c) the operation of aircraft when such operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers; and (d) the operation of aircraft in the operations of a local service commuter: PROVIDED, That the director's determination as to a particular activity for which aircraft fuel is used as being an exemption under this section, or otherwise, shall be final.

     (2) To claim an exemption on account of sales by a licensed distributor of aircraft fuel for export, the purchaser shall obtain from the selling distributor, and such selling distributor must furnish the purchaser, an invoice giving such details of the sale for export as the director may require, copies of which shall be furnished the department and the entity of the state or foreign jurisdiction of destination which is charged by the laws of that state or foreign jurisdiction with the control or monitoring or both, of the sales or movement of aircraft fuel in that state or foreign jurisdiction.

     (3) For the purposes of this section, "air carrier" means an airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general public for compensation or hire, and operates at least fifteen round-trips per week between two or more points and publishes flight schedules which specify the times, days of the week, and points between which it operates. Where it is doubtful that an operation is for "compensation or hire," the test applied is whether the air service is merely incidental to the person's other business or is, in itself, a major enterprise for profit.

[2005 c 341 § 4; 1989 c 193 § 4; 1982 1st ex.s. c 25 § 4; 1967 ex.s. c 10 § 3.]

Notes:

     Effective date -- 2005 c 341: See note following RCW 47.68.230.

     Severability -- Effective date -- 1982 1st ex.s. c 25: See notes following RCW 82.42.010.

     

RCW 82.42.030

Exemptions. (Effective July 1, 2015.)

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; and

     (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 air carriers.

[2013 c 225 § 303; 2005 c 341 § 4; 1989 c 193 § 4; 1982 1st ex.s. c 25 § 4; 1967 ex.s. c 10 § 3.]

Notes:

     Effective date -- 2013 c 225: See note following RCW 82.38.010.

     Effective date -- 2005 c 341: See note following RCW 47.68.230.

     Severability -- Effective date -- 1982 1st ex.s. c 25: See notes following RCW 82.42.010.