82.04.627 - Exemptions -- Commercial airplane parts. - Washington Statutes

Exemptions — Commercial airplane parts.

(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection as required by:

     (a) An approved production inspection system under federal aviation regulation part 21, subpart F; or

     (b) A quality control system for which a production certificate has been issued under federal aviation regulation part 21, subpart G.

     (2) This section does not apply to:

     (a) Sales of the types of parts listed in federal aviation regulation part 21, section 303(b)(2) through (4) or parts for which certification or approval under federal aviation regulation part 21 is not required; or

     (b) Sales of parts in respect to which final testing or inspection as required by the approved production inspection system or quality control system takes place in this state.

     (3) "Commercial airplane" has the same meaning given in RCW 82.32.550.

[2008 c 81 § 15.]

Notes: Findings -- Savings -- Effective date -- 2008 c 81: See notes following RCW 82.08.975.