PDFWAC 296-17A-3403

Classification 3403.

3403-00 Aircraft: Manufacturing
Applies to:
Businesses engaged in aircraft manufacturing.
For the purposes of this classification "aircraft manufacturing" means the original manufacture of such aircraft as distinguished from rebuilding, modifying, or converting existing aircraft and applies only to the production of units that, when completed, are capable of in-air flight as distinguished from aircraft kits to be assembled by the purchaser that are not capable of air flight when sold.
Work activities include, but are not limited to:
• Aircraft operations incidental to the manufacture, such as test flights.
Exclusions:
• Manufacture of aircraft parts is classified in 3405, or as otherwise provided for in WAC  296-17A-3405;
• Manufacture of aircraft kits is classified in the classification applicable to the work being performed;
• Modifications, repairs or conversions made to an existing aircraft are classified in 6804;
• Assembly of aircraft kits into airplanes is classified in 6804.
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 24-23-081, s 296-17A-3403, filed 11/19/24, effective 1/1/25. Statutory Authority: RCW 51.16.035, 51.16.100, 51.04.020(1). WSR 10-18-024, § 296-17A-3403, filed 8/24/10, effective 10/1/10. WSR 07-01-014, recodified as § 296-17A-3403, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-581, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-581, filed 8/28/98, effective 10/1/98; WSR 85-24-032 (Order 85-33), § 296-17-581, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-581, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-581, filed 11/30/83, effective 1/1/84. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 78-12-043 (Order 78-23), § 296-17-581, filed 11/27/78, effective 1/1/79; Order 73-22, § 296-17-581, filed 11/9/73, effective 1/1/74.]