Washington Issues Guidance on Aerospace Manufacturing Exemption

Wednesday, July 16th, 2014

 
 
Share
Link
Washington
General

The Washington Department of Revenue ("Department") recently issued a special notice on a new exemption for the construction of new aerospace manufacturing facilities.

A new law exempts sales to manufacturers constructing new facilities that will be used primarily to manufacture (1) commercial airplanes or (2) fuselages or wings for commercial airplanes. The exemption also applies to sales to port districts, political subdivisions, and municipal corporations if they will construct facilities to lease to such manufacturers.

The exemption applies to three kinds of charges. First, it applies to charges for labor and services related to constructing the new facilities. Second, it applies to charges for materials incorporated as part of the construction. Third, it applies to charges for labor and services related to installing building fixtures that do not qualify for the manufacturing machinery exemption.

This exemption had been contingent upon a significant commercial airplane manufacturing program being sited in Washington. The Department recently determined that the requirements for this contingency were met. As a result, the exemption took effect on July 9, 2014.

http://dor.wa.gov/Docs/Pubs/SpecialNotices/2014/sn_14_Areospace.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...