Washington provides tax exemption for commercial airplane manufacturers.

As of December 1, 2003 manufacturers of commercial airplanes or component parts of commercial airplanes qualify for a sales and use exemption on certain purchases. Purchases of qualifying computer hardware, software, computer peripherals, and service charges related to the installation of this equipment are exempt. Qualifying equipment is defined as “equipment used primarily in the design, development, and engineering of commercial airplanes or component parts of commercial airplanes.” Manufacturers who qualify must provide their vendor with a properly filled out exemption certificate. Manufacturers who paid tax despite qualifying for the exemption can request a refund directly from their vendor. (Special Notice, Aerospace Industry Sales and Use Tax Exemption for Computer Hardware, Software and Peripherals, March 22, 2004.)

Posted on August 5, 2004