(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
Type of aircraft | Registration fee | ||
Single engine fixed wing | $ | 50 | |
Small multi-engine fixed wing | 65 | ||
Large multi-engine fixed wing | 80 | ||
Turboprop multi-engine fixed wing | 100 | ||
Turbojet multi-engine fixed wing | 125 | ||
Helicopter | 75 | ||
Sailplane | 20 | ||
Lighter than air | 20 | ||
Home built | 20 | ||
(b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Gross maximum take-off weight of the aircraft | Registration fee |
Less than 4,001 lbs. | $500 |
4,001-6,000 lbs. | $1,000 |
6,001-8,000 lbs. | $2,000 |
8,001-9,000 lbs. | $3,000 |
9,001-12,500 lbs. | $4,000 |
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
[ 2013 c 56 s 3; 1983 2nd ex.s. c 3 s 22; 1967 ex.s. c 9 s 3; 1963 c 199 s 6; 1961 c 15 s 82.48.030. Prior: 1949 c 49 s 3; Rem. Supp. 1949 s 11219-35.]
Notes:
Effective date—2013 c 56: See note following RCW 84.36.133.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
(1)(a) Except as otherwise provided in (b) of this subsection, and as adjusted annually as provided in (c) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
Registration Fee Schedule | ||||||
Type of aircraft | Part 1 | Part 2 | Total | |||
Single engine fixed wing | $50 | $70 | $120 | |||
Small multi-engine fixed wing | 65 | 155 | 220 | |||
Large multi-engine fixed wing | 80 | 140 | 220 | |||
Turboprop multi-engine fixed wing | 100 | 370 | 470 | |||
Turbojet multi-engine fixed wing | 125 | 1095 | 1220 | |||
Helicopter | 75 | 145 | 220 | |||
Sailplane | 20 | 100 | 120 | |||
Lighter than air | 20 | 100 | 120 | |||
Home built | 20 | 100 | 120 | |||
Commercial unpiloted aircraft systems | 0 | 120 | 120 | |||
(b) The amount of tax, adjusted annually as provided in (c) of this subsection, imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Registration Fee Schedule | ||||||
Gross maximum take-off weight of the aircraft | Part 1 | Part 2 | Total | |||
Less than 4,001 lbs. | $500 | $500 | $1000 | |||
4,001-6,000 lbs. | 1000 | 1000 | 2000 | |||
6,001-8,000 lbs. | 2000 | 2000 | 4000 | |||
8,001-9,000 lbs. | 3000 | 3000 | 6000 | |||
9,001-12,500 lbs. | 4000 | 4000 | 8000 | |||
(c) Beginning January 1, 2028, the excise taxes required in (a) and (b) of this subsection must be adjusted annually by increasing the registration fee by two percent and the result must be rounded to the nearest whole dollar.
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into 12 parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is $3.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
[ 2026 c 255 s 406; 2013 c 56 s 3; 1983 2nd ex.s. c 3 s 22; 1967 ex.s. c 9 s 3; 1963 c 199 s 6; 1961 c 15 s 82.48.030. Prior: 1949 c 49 s 3; Rem. Supp. 1949 s 11219-35.]
Notes:
Effective date—2026 c 255 ss 404, 406, and 407: See note following RCW 47.68.250.
Intent—2026 c 255: See note following RCW 82.08.020.
Effective date—2013 c 56: See note following RCW 84.36.133.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.