RCW 82.48A.010
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/wa/title-82/chapter-82-48a/82-48a-010·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
*** CHANGE IN 2026 *** (SEE 2711-S.SL ) ***
(1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected an additional 10 percent luxury aircraft tax on the sale of a noncommercial aircraft if:
(i)The selling price of the noncommercial aircraft plus trade-in property of like kind for purchased aircraft exceeds $500,000; or
(ii)In the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft exceeds $500,000 at the inception of the lease.
(b)The additional tax imposed in this subsection only applies to the portion of the selling price in excess of $500,000, or in the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft in excess of $500,000 at the inception of the lease.
(2)For purposes of this section, "noncommercial aircraft" means any aircraft as defined in RCW 82.48.010 , but does not include:
(a)Aircraft exempt from taxes under RCW 82.48.100 ; and
(b)"Commercial airplane" as defined in RCW 82.32.550 .
[ 2025 c 417 s 207 .]
Notes:
Effective date — 2025 c 417 ss 207-211: "Sections 207 through 211 of this act take effect April 1, 2026." [ 2025 c 417 s 1408 .]
Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 417 ss 203, 204, 207, and 208: See note following RCW 82.08.817 .
Findings — Intent — 2025 c 417: See note following RCW 82.38.030 .