82.12.980 - 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 provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings by a manufacturer engaged in the manufacturing of superefficient airplanes or owned by a port district and to be leased to a manufacturer engaged in the manufacturing of superefficient airplanes, during the course of constructing such buildings, 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).

     (2) The eligibility requirements, conditions, and definitions in RCW 82.08.980 apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534.

     (3) This section expires July 1, 2024.

[2010 c 114 § 132; 2003 2nd sp.s. c 1 § 12.]

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.