INTERPRETIVE STATEMENT
The Department of Revenue has cancelled the following Excise Tax Advisory effective September 6, 2001.
ETA 321.16.179/224 Air taxi service, chartered flights and student training fees -- This document explains the taxability of services performed using aircraft in light of the United States Supreme Court decision in Aloha Airlines v. Director of Taxation of Hawaii, 464 U.S. 7 (1983). It also provides a nonexclusive list of activities performed with aircraft, and the B&O tax classification for each. This document contains erroneous information (e.g., the tax-reporting instructions regarding air ambulance operations, sightseeing flights, and hauling of logs) and is being cancelled.
A new ETA 2006.16.179 is concurrently being issued to provide updated information in this area.
Questions regarding the cancellation of this advisory may be directed to Alan R. Lynn, Legislation and Policy Division, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.
Claire Hesselholt
Policy Counsel