| Passed by the Senate March 22, 2010 YEAS 43 ________________________________________ President of the Senate Passed by the House March 19, 2010 YEAS 88 ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE SENATE BILL 6737 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 61st Legislature | 2010 Regular Session |
READ FIRST TIME 02/09/10.
AN ACT Relating to providing an exemption from property tax for aircraft used to provide air ambulance services; amending RCW 82.48.100; adding a new section to chapter 84.36 RCW; creating a new section; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 84.36 RCW
to read as follows:
An aircraft is exempt from taxation, if:
(1) The aircraft is owned by a nonprofit organization that is
exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3);
(2) The aircraft is used to provide emergency medical
transportation services; and
(3) The exemption inures to the benefit of the nonprofit
organization that owns the aircraft.
Sec. 2 RCW 82.48.100 and 1999 c 302 s 3 are each amended to read
as follows:
This chapter ((shall)) does not apply to:
(1) Aircraft owned by and used exclusively in the service of any
government or any political subdivision thereof, including the
government of the United States, any state, territory, or possession of
the United States, or the District of Columbia, which are not engaged
in carrying persons or property for commercial purposes;
(2) Aircraft registered under the laws of a foreign country;
(3) Aircraft which are owned by a nonresident and registered in
another state((: PROVIDED, That)). However, if any such aircraft
((shall)) remains in and/or ((be)) is based in this state for a period
of ninety days or longer it ((shall)) is not ((be)) exempt under this
section;
(4) Aircraft engaged principally in commercial flying which
constitutes interstate or foreign commerce; and aircraft owned by the
manufacturer thereof while being operated for test or experimental
purposes, or for the purpose of training crews for purchasers of the
aircraft;
(5) Aircraft being held for sale, exchange, delivery, test, or
demonstration purposes solely as stock in trade of an aircraft dealer
licensed under Title 14 RCW;
(6) Aircraft owned by a nonresident of this state if the aircraft
is kept at an airport in this state and that airport is jointly owned
or operated by a municipal corporation or other governmental entity of
this state and a municipal corporation or other governmental entity of
another state, and the owner or operator of the aircraft provides the
department with proof that the owner or operator has paid all taxes,
license fees, and registration fees required by the state in which the
owner or operator resides; and
(7) Aircraft that are: (a) Owned by a nonprofit organization that
is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3);
and (b) exclusively used to provide emergency medical transportation
services.
NEW SECTION. Sec. 3 This act applies to taxes levied for
collection in 2011 and thereafter.
NEW SECTION. Sec. 4 This act expires January 1, 2020.