82.08.980 - Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.

Exemptions — Labor, services, and personal property related to the manufacture of superefficient airplanes. (Expires July 1, 2024.)

(1) The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered in respect to the constructing of new buildings by a manufacturer engaged in the manufacturing of superefficient airplanes or by a port district, to be leased to a manufacturer engaged in the manufacturing of superefficient airplanes, to sales of tangible personal property that will be incorporated as an ingredient or component of such buildings during the course of the constructing, or to labor and services rendered in respect to installing, during the course of constructing, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b). The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

     (2) No application is necessary for the tax exemption in this section, however in order to qualify under this section before starting construction the port district must have entered into an agreement with the manufacturer to build such a facility. A person claiming the exemption under this section is subject to all the requirements of chapter 82.32 RCW. In addition, the person must file a complete annual report with the department under RCW 82.32.534.

     (3) The exemption in this section applies to buildings, or parts of buildings, that are used exclusively in the manufacturing of superefficient airplanes, including buildings used for the storage of raw materials and finished product.

     (4) For the purposes of this section, "superefficient airplane" has the meaning given in RCW 82.32.550.

     (5) This section expires July 1, 2024.

[2010 c 114 § 126; 2003 2nd sp.s. c 1 § 11.]

Notes: Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.

Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.

Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.