WSR 03-21-087

PROPOSED RULES

DEPARTMENT OF LICENSING


[ Filed October 16, 2003, 3:07 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 03-17-035.

Title of Rule: Aircraft fuel tax exemptions.

Purpose: To clarify eligibility for an exemption from the aircraft fuel tax for emergency medical air transport entities.

Statutory Authority for Adoption: RCW 82.42.040.

Statute Being Implemented: RCW 82.42.020.

Summary: These proposed rules define who is eligible for an exemption from the aircraft fuel tax when engaged in emergency medical air transport services and under what circumstances.

Reasons Supporting Proposal: An emergency medical air transport entity was not defined in statute nor was the activity which would trigger the exemption.

Name of Agency Personnel Responsible for Drafting and Implementation: Art Farley, 2424 Bristol Court S.W., Olympia, WA 98504, (360) 664-1820; and Enforcement: Jeff Beach, 2424 Bristol Court S.W., Olympia, WA 98504, (360) 664-1820.

Name of Proponent: Department of Licensing, Prorate and Fuel Tax Services, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: To clarify eligibility for an exemption from the aircraft fuel tax for emergency medical air transport entities. Will identify those entities eligible for the exemption and under what circumstances the exemption will apply.

Proposal does not change existing rules.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required under RCW 19.85.030. The proposed rules do not impose any costs on business in an industry.

RCW 34.05.328 does not apply to this rule adoption. These rules are not considered to be significant legislative rules, but rather are interpretive and procedural.

Hearing Location: Department of Licensing, Prorate and Fuel Tax Services, 3rd Floor Conference Room, 2424 Bristol Court S.W., Olympia, WA 98504, on December 23, 2003, at 2:00 p.m.

Assistance for Persons with Disabilities: Contact Art Farley by December 19, 2003, TDD (360) 664-8885 or (360) 664-1820.

Submit Written Comments to: Art Farley, Prorate and Fuel Tax Services, P.O. Box 9036, Olympia, WA 98504, e-mail afarley@dol.wa.gov.

Date of Intended Adoption: January 20, 2004.

October 15, 2003

Art Farley

Acting Administrator

OTS-6709.3


AMENDATORY SECTION(Amending WSR 01-08-083, filed 4/4/01, effective 5/5/01)

WAC 308-78-045   Tax exempt use and circumstances.   What are the conditions under which a refund of aircraft fuel tax can be claimed? Refund of the aircraft fuel tax paid may be claimed for the following uses or circumstances:

(1) Operation of aircraft by air carriers, supplemental air carriers, and foreign flag carriers, operating under part 121 of the Federal Aviation Administration Regulations, and local service commuters.

(2) Testing and experimental purposes in the manufacture or remanufacture of aircraft and for flight operations or experimental testing following manufacture, repair prior to delivery to a customer, or experimental testing of another aircraft.

(3) Aircraft crew training in Washington state for certified air carriers.

(4) When applying pesticides, herbicides, or other agricultural chemicals under conditions defined in RCW 82.42.020.

(5) Exportation of fuel from this state for use outside this state under the same conditions as provided for the refund of motor vehicle fuel in chapter 82.36 RCW and special fuel in chapter 82.38 RCW.

(6) Use of fuel in nonhighway equipment, other than aircraft, as provided for the refund of motor vehicle fuel in chapter 82.36 RCW and special fuel in chapter 82.38 RCW.

(7) Sales to the United States or foreign government agencies by a distributor who has paid the aircraft fuel tax. The distributor shall file an exemption certificate provided by the department. This certificate shall contain an assignment to the distributor of the purchaser's right to a refund.

(8) Users of aircraft fuel placed into helicopters or the wing tanks of aircraft that are used solely for air ambulance services are eligible for a refund of the aircraft fuel tax. For purposes of the tax exemption, aircraft fuel placed into the wing tanks of aircraft or placed into helicopters and consumed during training activities directly related to providing air ambulance services is considered to be exempt from the aircraft fuel tax.

[Statutory Authority: RCW 82.42.100. 01-08-083, 308-78-045, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097, 308-78-045, filed 9/20/99, effective 10/21/99; 85-04-027 (Order PFT 85-001), 308-78-045, filed 1/31/85; 82-20-093 (Order MV 696), 308-78-045, filed 10/6/82.]

OTS-6708.2


AMENDATORY SECTION(Amending WSR 01-08-083, filed 4/4/01, effective 5/5/01)

WAC 308-78-010   Definitions.   (1) "Aircraft fuel" includes any combustible gas or liquid, which is normally defined as motor vehicle fuel under chapter 82.36 RCW and chapter 308-72 WAC or a special fuel under chapter 82.38 RCW and chapter 308-78 WAC when used to propel an aircraft.

(2) "User" means any person other than a distributor who is certified to acquire aircraft fuel without payment of the aircraft fuel tax at time of acquisition.

(3) "Local service commuter" means an air taxi operator who operates at least five round trips per week between two or more points; publishes flight schedules which specify the times, days of the week, and points between which it operates; and whose aircraft has a maximum capacity of sixty passengers or eighteen thousand pounds of useful load.

(4) "Private, nonstate funded airfield" means an airport not eligible to receive state funding under chapter 47.68 RCW.

(5) "Department" means the department of licensing.

(6) "Emergency medical air transport entities" means entities that own or lease, and operate aircraft used solely for air ambulance services.

[Statutory Authority: RCW 82.42.100. 01-08-083, 308-78-010, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 82.42.040. 90-13-039 (Order PFT 90-05), 308-78-010, filed 6/14/90, effective 7/15/90. Statutory Authority: RCW 82.42.030. 86-02-057 (Order TL-RG-23), 308-78-010, filed 12/31/85. Statutory Authority: RCW 82.42.040. 85-04-027 (Order PFT 85-001), 308-78-010, filed 1/31/85; 82-20-093 (Order MV 696), 308-78-010, filed 10/6/82; Order 69-10-2, 308-78-010, filed 10/29/69; Rules (part), filed 9/12/67; Emergency Rules (part), filed 7/21/67.]

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