Wash. Admin. Code § 308-78-045 - Tax exempt use and circumstances

(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.


Wash. Admin. Code § 308-78-045

Statutory Authority: RCW 82.42.040. 09-07-077, § 308-78-045, filed 3/16/09, effective 4/16/09; 04-06-001, § 308-78-045, filed 2/18/04, effective 3/20/04. Statutory Authority: RCW 82.42.100. 01-08-083, § 308-78-045, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097, § 308-78-045, filed 9/20/99, effective 10/21/99; 85-04-027 (Order PFT 85-001), § 308-78-045, filed 1/31/85; 82-20-093 (Order MV 696), § 308-78-045, filed 10/6/82.

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