WSR 22-10-027
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed April 26, 2022, 8:48 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3044.2022 Use Tax Modification to Aircraft Dealers
This ETA explains the use tax liability of an aircraft dealer upon aircraft acquired and held in stock for resale, where such aircraft is also used for charter flights or student training programs. This new adoption of ETA 3044.2022 contains only two technical corrections. Specifically, in the last paragraph RCW
82.12.010(2) has been deleted and replaced with the correct section, RCW
82.12.010(7). Also, in the last paragraph a typo is corrected, deleting the word "Retail" because the word appears twice in a row.
A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.
Atif Aziz
Tax Policy Manager
Rules Coordinator