WSR 20-14-042

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed June 25, 2020, 12:37 p.m.]

The department of revenue has issued the following Excise Tax Advisory (ETA): ETA 3217.2020 – Tax Exemption for Constructing New Buildings for Aerospace Manufacturing.

This ETA clarifies the scope of the sales and use tax exemptions in RCW 82.08.980 and 82.12.980 for the construction of new buildings used to manufacture commercial airplanes, wings, or fuselages.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.