(1)
What are the conditions under which
a refund of aircraft fuel tax can be claimed?
(a) Operation of aircraft by air carriers,
supplemental air carriers, and foreign flag carriers, operating under the
Federal Aviation Administration Regulations, and local service
commuters.
(b) Testing and
experimental purposes in the manufacture or remanufacture of aircraft and for
flight operations or experimental testing following manufacture, repair prior
to delivery to a customer, or experimental testing of another
aircraft.
(c) Aircraft crew
training in Washington state for certified air carriers.
(d) When applying pesticides, herbicides, or
other agricultural chemicals under conditions defined in
RCW
82.42.020.
(e) Exportation of fuel from this state for
use outside this state under the same conditions as provided for the refund of
motor vehicle fuel in
chapter
82.36 RCW and special fuel
in chapter 82.38 RCW.
(f) Use of
fuel in nonhighway equipment, other than aircraft, as provided for the refund
of motor vehicle fuel in
chapter
82.36 RCW and special fuel
in chapter 82.38 RCW.
(g) Sales to
the United States or foreign government agencies by a distributor who has paid
the aircraft fuel tax. The distributor will file an exemption certificate
provided by the department. This certificate will contain an assignment to the
distributor of the purchaser's right to a refund.
(h) Users of aircraft fuel placed into
helicopters or the wing tanks of aircraft that are used solely for air
ambulance services are eligible for a refund of the aircraft fuel tax. Aircraft
fuel consumed during training activities directly related to providing air
ambulance services is considered to be exempt from the aircraft fuel
tax.
(2)
What
records must be kept when claiming an exemption of aircraft fuel tax?
Each person must keep records of each flight or series of flights for which tax
exempt use is claimed. Records will include:
(a) Flight or block time of each flight or
series of flights;
(b) Type of
aircraft;
(c) Purpose of each
flight or series of flights;
(d)
Dates; and
(e) Gallons consumed for
each flight or series of flights.
