S-0469.1
SENATE BILL 5137
State of Washington
66th Legislature
2019 Regular Session
BySenators Honeyford and Wagoner
Prefiled 01/11/19.Read first time 01/14/19.Referred to Committee on Transportation.
AN ACT Relating to modifying the aircraft excise tax; amending RCW 82.48.030; and reenacting and amending RCW 82.48.010.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.48.010 and 2013 c 56 s 2 are each reenacted and amended to read as follows:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air.
(2) "Commercial" means an aircraft, manned or unmanned, that is used for compensation or for hire.
(3) "Commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the code of federal regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.
(((3)))(4) "Electric equivalent" means an aircraft fully powered and propelled electrically or hybrid-powered, which includes a combination of combustion and electric propulsion.
(5) "Large multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of seventy-five hundred pounds or more.
(((4)))(6) "Large unmanned aircraft" means a large unmanned aircraft or drone, weighing fifty-five pounds or more on takeoff.
(7) "Person" includes a firm, partnership, limited liability company, or corporation.
(((5)))(8) "Secretary" means the secretary of transportation.
(((6)))(9) "Small multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of less than seventy-five hundred pounds.
(10) "Small unmanned aircraft" means a small unmanned aircraft or drone, weighing less than fifty-five pounds on takeoff.
Sec. 2. RCW 82.48.030 and 2013 c 56 s 3 are each amended to read as follows:
(1)(a)(i) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
 
Type of aircraft
Registration fee
 
((Single engine fixed wing
$
50
 
 
Small multi-engine fixed wing
65
 
 
Large multi-engine fixed wing
80
 
 
Turboprop multi-engine fixed wing
100
 
 
Turbojet multi-engine fixed wing
125
 
 
Helicopter
75
 
 
Sailplane
20
 
 
Lighter than air
20
 
 
Home built
20))
 
 
Single engine fixed wing, piston 200 horsepower and less
$55
 
 
Electric equivalent - single engine fixed wing 149 kw (200 horsepower) or less
45
 
 
Single engine fixed wing, piston greater than 200 horsepower
65
 
 
Electric equivalent-single engine fixed wing greater than 149 kw (200 horsepower)
50
 
 
Single engine fixed wing turboprop
70
 
 
Multi-engine fixed wing, piston less than 12,500 lbs.
85
 
 
Multi-engine fixed wing, turboprop less than 12,500 lbs.
100
 
 
Multi-engine fixed wing, piston over 12,500 lbs.
110
 
 
Multi-engine fixed wing, turboprop over 12,500 lbs.
120
 
 
Turbojet, single-engine fixed wing
135
 
 
Turbojet, multi-engine fixed wing
150
 
 
Helicopter, piston engine
65
 
 
Helicopter, single engine, turbine
100
 
 
Helicopter, multi-engine, turbine
120
 
 
Lighter than air, sailplane, experimental amateur built, gyrocopter
25
 
 
Small unmanned aircraft, commercial less than 55 lbs.
15
 
 
Large unmanned aircraft, commercial greater or equal to 55 lbs.
30
 
(ii) Tax on electric aircraft under this subsection (1)(a) may only be imposed until January 1, 2039.
(b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Gross maximum take-off weight of the aircraft
Registration fee
Less than 4,001 lbs.
$500
4,001-6,000 lbs.
$1,000
6,001-8,000 lbs.
$2,000
8,001-9,000 lbs.
$3,000
9,001-12,500 lbs.
$4,000
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
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